Léger J.T.C.C.: — All the parties agreed that the two appeals would be heard at the same time and that the testimony heard is applicable to both cases.

Archambault J.T.C.C.: — Ferme Klosterhos Inc. (Klosterhos) is contesting income tax assessments made by the Minister of National Revenue (the Minister) for the 1988, 1989, 1990 and 1991 taxation years. The Minister added to Klosterhos’s business income unreported

Dussault J.T.C.C.: — This appeal was heard under the Court’s informal procedure.

St-Onge J.T.C.C.: — The appeal of Taran Furs (Montreal) Inc. was heard on October 17, 1995 in the City of Montreal, province of Quebec, and the issue is whether the Respondent was right in assessing the Appellant for non-resident tax and

Bowman J.T.C.C.: — I shall now render judgment in the appeals of Myers’ Humane Information Systems Inc., Carlyle Valentine Myers and Patricia Agnes Myers. At the opening of the trials herein there still appeared to be no agreement between the

Brulé J.T.C.C.: — The Applicant’s solicitor William G.D. McCarthy has brought this Motion for two reasons. First of all, it is submitted that the original judgment requires amendment in a particular on which the Court did not adjudicate pursuant to

Bowman J.T.C.C.: — This is an appeal from an assessment for the appellant’s 1991 taxation year whereby the Minister of National Revenue denied the appellant’s claim for child care expenses in the amount of $4,000.

Rowe D.J.T.C.C.: — The appellant appeals from assessments of income tax for his 1990 and 1991 taxation years. The Minister of National Revenue (the “Minister”) assessed the appellant in the amounts of $7,972 in 1990 and $8,331 in 1991, in

Teskey J.T.C.C.: The appellant elected to have his appeals heard pursuant to the informal procedure in his Notice of Appeal, wherein he appeals his assessment of income tax for the years 1991 and 1992.

St-Onge J.T.C.C.: — The appeal of Audrey Wilson was heard on the 27th of September 1995 in the City of Vancouver, and the issue is whether she is allowed to claim a disability deduction in her 1992-93 taxation years. In reassessing the