TRACKER CORP OF AMERICA
NT 10-Q, 1999-08-16
OIL ROYALTY TRADERS
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                      SECURITIES  AND  EXCHANGE  COMMISSION
                              WASHINGTON, DC  20549

                                   FORM 12B-25

                                                Commission File Number   0-24944
                                                                         -------

                           NOTIFICATION OF LATE FILING
     (Check One):  [ ]  Form 10-K  [ ]  Form 11-K  [ ]  Form 20-F [X]  Form 10-Q
[ ]  Form  N-SAR
          For Period Ended:            June 30, 1999
                                       -------------
[ ]  Transition  Report  on  Form  10-K     [ ]  Transition  Report on Form 10-Q
[ ]  Transition  Report  on  Form  20-F     [ ]  Transition Report on Form N-SAR
[ ]  Transition  Report  on  Form  11-K
For the Transition Period Ended:
                                  ----------------------------------------------
Read  attached  instruction  sheet before preparing form.  Please print or type.

     Nothing  in  this  form shall be construed to imply that the Commission has
verified  any  information  contained  herein.
     If  the  notification  relates  to  a  portion of the filing checked above,
identify  the  item(s)  to  which  the  notification  relates:
                                                              ------------------

- --------------------------------------------------------------------------------


                                     PART I
                             REGISTRANT INFORMATION

Full  name  of  registrant    The  Tracker  Corporation  of  America
                              --------------------------------------
Former  name  if  applicable

Address  of  principal  executive  office  (Street  and  number)
   180  Dundas  Street  West,  Suite  1505
- ------------------------------------------
City,  state  and  zip  code       Toronto,  Ontario  M5G  1Z8  Canada
                                   -----------------------------------

                                     PART II
                             RULE 12B-25 (B) AND (C)

     If  the  subject  report  could not be filed without unreasonable effort to
expense  and  the  registrant  seeks  relief  pursuant  to  Rule  12b-25(b), the
following  should  be  completed.  (Check  appropriate  box.)

[X]    (a)  The  reasons described in reasonable detail in Part III of this form
could  not  be  eliminated  without  unreasonable  effort  or  expense.
[X]    (b)  The  subject  annual  report,  semi-annual report, transition report
on  Form  10-K, 20-F, 11-K or Form N-SAR, or portion thereof will be filed on or
before  the  15th calendar day following the prescribed due date; or the subject
quarterly  report  or transition report on Form 10-Q, or portion thereof will be
filed on or before the fifth calendar day following the prescribed due date; and
[ ]    (c)  The  accountant's  statement  or  other  exhibit  required  by  Rule
12b-25(c)  has  been  attached  if  applicable.

                                    PART III
                                    NARRATIVE

     State  below  in  reasonable  detail the reasons why Form 10-K, 11-K, 20-F,
10-Q,  N-SAR  or the transition report portion thereof could not be filed within
the  prescribed  time  period.  (Attach  extra  sheets  if  needed.)

     Tracker  was unable to complete the preparation of its financial statements
by  the  prescribed  deadline.

<PAGE>
                                     PART IV
                                OTHER INFORMATION

(1)     Name  and  telephone  number  of  person  to  contact  in regard to this
notification
          Bruce  I.  Lewis                            (416)        593-2604
          ----------------                         -----------    ----------
               (Name)                              (Area  Code)   (Telephone
Number)
(2)     Have  all  other  periodic reports required under Section 13 or 15(d) of
the  Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
of  1940  during  the  preceding  12  months or for such shorter period that the
registrant was required to file such report(s) been filed?  If the answer is no,
     identify  report(s).
                                                            [X]  Yes   [ ]  No

(3)     It  is  anticipated that any significant change in results of operations
from  the corresponding period for the last fiscal year will be reflected by the
earnings  statements  to  be  included in the subject report or portion thereof?
                                                            [ ]  Yes   [X]  No

     If  so:  attach  an explanation of the anticipated change, both narratively
and  quantitatively,  and,  if  appropriate,  state the reasons why a reasonable
estimate  of  the  results  cannot  be  made.

                    The  Tracker  Corporation  of  America
                    --------------------------------------
                  (Name of Registrant as Specified in Charter)
Has  caused  this  notification  to  be  signed on its behalf by the undersigned
thereunto  duly  authorized.

Date:    August 16, 1999                    By     /s/ Bruce I. Lewis, Chief
         ---------------                           -------------------------
                                                       Executive  Officer
                                                       ---------------------

     Instruction.  The  form  may  be  signed  by  an  executive  officer of the
registrant  or  by any other duly authorized representative.  The name and title
of  the person signing the form shall be typed or printed beneath the signature.
If  the  statement  is  signed  on  behalf  of  the  registrant by an authorized
representative  (other  than  an  executive  officer),  evidence  of  the
representative's  authority  to  sign on behalf of the registrant shall be filed
with  the  form.

                                    ATTENTION

     Intentional  misstatements or omissions of fact constitute Federal criminal
violations  (see  18  U.S.C.  1001).

                              GENERAL INSTRUCTIONS

1.   This  form  is required by Rule 12b-25 of the General Rules and Regulations
     under  the  Securities  Exchange  Act  of  1934.
2.   One  signed  original and four conformed copies of this form and amendments
     thereto  must  be  completed  and  filed  with  the Securities and Exchange
     Commission,  Washington,  DC  20549,  in accordance with Rule  0-3  of  the
     General

<PAGE>
     Rules and Regulations under the Act.  The information contained in or filed
     with the  form will be made a matter of the public record in the Commission
     files.
3.   A  manually  signed  copy of the form and amendments thereto shall be filed
     with  each national securities exchange on which any class of securities of
     the  registrant  is  registered.
4.   Amendments  to the notifications must also be filed on Form 12b-25 but need
     not  restate information that has been correctly furnished.  The form shall
     be  clearly  identified  as  an  amended  notification.
5.   Electronic Filers.  This form shall not be used by electronic filers unable
     to  timely  file  a  report  solely due to electronic difficulties.  Filers
     unable  to  submit  a  report  within  the  time  period  prescribed due to
     difficulties  in  electronic  filing  should comply with either Rule 201 or
     Rule  202  of  Regulation  S-T  or  apply  for an adjustment in filing date
     pursuant  to  Rule  13(b)  of  Regulation  S-T.

<PAGE>


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