Archambault T.C.J.:

Christie A.C.J.T.C.: — This appeal is governed by the informal procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The year under review is 1989.

Bowman J.T.C.C.: — These appeals are from assessments for the appellant’s 1992 and 1993 taxation years. The issues are, for 1992, the deductibility of $4,000.00 claimed by the appellant as child care expenses and, for 1992 and 1993, the inclusion

Taylor J.T.C.C.: — This is an appeal heard in Toronto, Ontario on October 7, 1996, against assessments for the years 1989, 1990 and 1991 in which the Respondent disallowed claims for rental losses in the amounts of $5,044.68, $10,635.44 and

Garon J.T.C.C.: — This is an appeal from an assessment dated December 22, 1995 issued by the Minister of National Revenue pursuant to section 160 of the Income Tax Act. By this assessment, the Minister of National

Margeson J.T.C.C.: — It was agreed at the outset that the two matters would be heard at the same time and the evidence would be considered in each appeal where relevant.

Beaubier J.T.C.C.: - This matter was heard at Regina, Saskatchewan on November 20, 1996 pursuant to the Informal Procedure. The Appellant was the only witness.

McArthur J.T.C.C.: — The appeals of Edmundo Sanchez were heard in Toronto under the Informal Procedures of this Court on common evidence with the appeals of Rajesh Monga and Neera Monga.

Beaubier J.T.C.C.: - This appeal was heard at Edmonton, Alberta pursuant to the Informal Procedure on July 10, 1996. The Appellant was the only witness.

McArthur J.T.C.C.: — The appeals of Rajesh Monga were heard in Toronto under the Informal Procedures of this Court on common evidence with the appeals of Neera Monga and Edmundo Sanchez.