Sarchuk J.T.C.C.: — This is an appeal by Cargill Limited from reassessments of tax in respect of its 1980 and 1981 taxation years. At the commencement of the hearing counsel for the parties filed a Agreed Statement of Facts. It reads as

Sobier J.T.C.C.: — The Appellant appeals from the assessment by the Minister of National Revenue (“the Minister”) pursuant to subsection 227.1 of the Income Tax Act (“the Act”) whereby the Minister assessed the Appellant for

Archambault J.T.C.C.: — This is an appeal pursuant to the informal procedure. Josef Vosicky disputed the assessment of the Minister of National Revenue (Minister) for the 1992 taxation year. The Minister had reduced the forward averaging credit from $3,400

Brulé J.T.C.C.:— This motion brought on behalf of the Appellant is made pursuant to Rules 168 and 172 of the Tax Court of Canada Rules (General Procedure) for a reconsideration of the judgment dated November 15, 1995. The grounds for the Motion

Bowman J.T.C.C.: — This is an appeal from an assessment for the appellant’s 1991 taxation year. The issue is the deductibility in computing his income for 1991 of the sum of $30,497, being the amount claimed by him as expenses beyond a

Beaubier J.T.C.C.: - This matter was heard in Edmonton, Alberta on November 20, 21 and 22, 1995 pursuant to the General Procedure of this Court. An Agreed Statement of Facts was filed and the Appellant called one witness, Kenneth Rawson, C.A.

Lamarre J.T.C.C.: — This is an appeal from an assessment respecting the 1989 taxation year notice of which was sent to the appellant on June 12, 1990. The appellant had deducted the amount of $6,000 as support payments in computing his

O’Connor J.T.C.C.: — This appeal was heard in Vancouver, British Columbia on November 30, 1995 pursuant to the Informal Procedure of this Court.

Lamarre Proulx J.T.C.C.: — The appellant is appealing an assessment by the Minister of National Revenue (the “Minister”). That assessment, bearing number 8332 and postmarked June 7, 1989, was made by the Minister pursuant to section 160 of the

O’Connor J.T.C.C.: — These appeals were heard in Toronto, Ontario on December 12 and 13, 1995 pursuant to the General Procedure of this Court. They relate to the Appellant’s taxation years 1990 and 1991.