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.

Rowe D.J.T.C.C.:

Rowe D.J.T.C.:

1 HIS HONOUR: The Appellant appeals from an assessment of income tax for his 1990 and 1991 taxation years.

2 The Minister of National Revenue reassessed the Appellant for those taxation years and disallowed business losses claimed by him as deductions from his income for those years in the amounts of $27,062.70 and $14,485.19 respectively.

Beaubier T.C.J.:

1 THE REGISTRAR: Before the Court for judgment case No. 97-43 (IT)I between Daniel G. Erwin, appellant, and Her Majesty the Queen, respondent, for the 1993 taxation year. Ms. Michele Rosser representing the appellant, Ms Shalene Curtis-Micallef representing the respondent.

Hamlyn T.C.J.:

1 This is in the matter of Eleanor Adler and Her Majesty The Queen. It is an application for extension of time within which an appeal may be instituted.

Bowie T.C.J.:

Beaubier T.C.J.:

1 These appeals pursuant to the General Procedure were heard together on common evidence by consent of the parties at Kamloops, British Columbia, on October 6, 1997.

Beaubier T.C.J.:

1 These appeals were heard together on common evidence at Calgary, Alberta on April 13-18, and April 21-27, inclusive, 1997.

• 1. disallowed for 1991,

  • (a) the deduction from its cumulative Canadian exploration expense government assistance received in 1991 of $18,841;

Taylor T.C.J.: