Rip,
T.C.J.:—Mrs.
Markakis,
the
appellant,
appeals
from
notices
of
reassessment
for
1978
and
1979
taxation
years
on
the
basis
that
she
is
entitled
to
a
child
tax
credit
pursuant
to
subsection
122.2
of
the
Income
Tax
Act.
Counsel
for
both
Mrs.
Markakis
and
the
Minister
of
National
Revenue
agreed
that
the
decision
of
this
Court
in
the
appeal
of
Dimitrios
Markakis
v.
M.N.R.,
(83-6(IT))
([1986]
1
C.T.C.
2318)
shall
be
binding
on
Mrs.
Markakis.
Accordingly
the
appeal
of
Mrs.
Markakis
shall
be
allowed
and
referred
back
for
reconsideration
and
reassessment
only
to
determine
whether,
after
the
calculation
of
income
of
Mr.
Markakis,
she
is
entitled
to
a
child
tax
credit
for
each
of
the
1978
and
1979
taxation
years.
Appeal
allowed.
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