Sarchuk T.C.J.:

Sarchuk T.C.J.:

1 The appeals of Jomanic-Can Inc. (the corporation) and Georges D'Aoust (D'Aoust) from assessments of tax with respect to their 1991, 1992 and 1993 taxation years were heard together on common evidence.

Tremblay T.C.J.:

1 This appeal was heard under the informal procedure at Québec, Quebec, on January 16, 1997.

Rip T.C.J.:

Mogan T.C.J.:

Tardif T.C.J.:

1 These are appeals from a decision denying the appellant entitlement to a tax credit for a person suffering from a severe and prolonged mental or physical impairment for the 1991 and 1992 taxation years. The appeals were heard at Québec, Quebec.

Brulé T.C.J.:

Rowe T.C.J.:

1 The appellant appealed with respect to his 1992, 1993 and 1994 taxation years. During those years he claimed business losses in the amounts of $37,219, $36,510 and $34,016 respectively.

2 The Minister of National Revenue disallowed the deductions of the losses claimed on the basis that during those years there was no reasonable expectation of profit.

Tremblay T.C.J.:

1 These appeals were heard on common evidence under the informal procedure at Trois-Rivières, Quebec, on April 8, 1997.

Bowman T.C.J.:

1 These appeals concern assessments for 1987 and 1988. Once again the difficult question of benefits resulting from an office or employment is raised. The appellant asked that his appeals be heard under the Informal Procedure Rules.