Rip T.C.J.:

1 George Green (“appellant”) appeals from income tax assessments for the 1990, 1991 and 1992 taxation years on the basis that since incurred expenses for the purpose of gaining or producing income from a rental property he is not prohibited from deducting the expenses in computing income: paragraph 18(1)(a) of the Income Tax. Act (“Act”).

Richard Morneau, Prothonotary:

1 The issue here is the opposition filed by the opposant under article 597 of the Code of Civil Procedure against the seizure of a sailboat by the judgment creditor (the “creditor”).

Christie A.C.J.T.C:

Bowman T.C.J.:

Christie A.C.J.T.C.:

1 These appeals are governed by the informal procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The years under appeal are 1991 and 1992 and the amounts in issue are $1,881.00 and $22,366.00 respectively. The Notice of Appeal reads:

I hereby appeal against the Decision of the Minister made on the 27th day of May, 1996, and communicated to me shortly thereafter, a copy of which Decision is attached hereto.

Lamarre Proulx T.C.J.:

1 These two appeals were heard on common evidence. The appeal by Communications Daniel Morency Inc., hereinafter referred to as “Communications”, concerns the 1991 taxation year and that by Daniel Morency, hereinafter referred to as the appellant, concerns 1990.

P.R. Dussault T.C.J.:

1 This appeal was heard under the informal procedure of this Court. It is an appeal from an assessment with respect to the appellant's 1995 taxation year whereby the Minister of National Revenue (the “Minister”) found him liable for instalment interest of $231.30 and interest arrears of $2.16 pursuant to subsection 161(2) of the Income Tax Act (the “Act”).

Mogan T.C.J.:

Bowman T.C.J. (Orally):

1 This is an application by the respondent to remove Bernard Jacob Kamin as counsel of record in the case of Howard Spillman v. Her Majesty The Queen, 96-3502(IT)G.

Beaubier T.C.J.:

1 This appeal was heard at Prince George, British Columbia on April 30, 1997 pursuant to the Informal Procedure. The Appellant called Vera Bishop and Patricia Oakley as witnesses.

2 The Appellant has appealed an assessment of G.S.T. respecting the operation of a food concession at the Quesnel Twin Arenas for the period from January 1, 1991 to June 30, 1993.