Teskey T.C.J. (orally):

1 HIS HONOUR: The Appellant in his Notice of Appeal wherein he appealed the assessment of income tax for the years 1989, 1990, 1991, 1992 and 1993 elected the informal procedure. The only issue that the Appellant raised at the hearing was whether the Notices of Assessment were effective or not. He made no attempt to challenge the validity of the assessments for the years in question. I can only assume that he had no valid argument against the assessments.

Margeson T.C.J.:

1 At the commencement of the trial, counsel advised the Court that two out of three issues had been resolved and a consent to judgment was filed with regard to these issues.

2 The only outstanding issue is whether or not the Appellant was entitled to deduct interest expenses of $83,532 in the year 1989 in computing its income for that year.

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.: