Lamarre Proulx T.C.J.:

This is an appeal from an assessment made by the Minister of National Revenue (“the Minister”) pursuant to s. 160 of the Income Tax Act (“the Act”).

Tremblay T.C.J.:

Point at issue

According to the Notice of Appeal and the Reply to the Notice of Appeal the question is whether, in calculating his income for the 1986 taxation year, the appellant is entitled to deduct $3,191 as fees paid to investment counsel pursuant to s. 20(1)(bb) of the Income Tax Act (“the Act”).

Lamarre Proulx T.C.J.:

The Appellant is appealing the reassessments of income tax made by the Minister of National Revenue (the “Minister”) for the taxation years 1991 to 1994.

Bowie T.C.J.:

Beaubier T.C.J. (orally):

His Honour: And the Appellant is present in person. Put that on the record, please. This appeal pursuant to the Informal Procedure was heard at Saskatoon, Saskatchewan on June 29 and 30, 1998. The Appellant testified. The Respondent called three employees of Revenue Canada: Barry McKenzie, Sheila Nixon and Gilbert Hertlein.

Paragraphs 7 to 10 inclusive of the Reply to the Notice of Appeal read:

Brulé T.C.J.:

The Appellant is appealing amounts imposed by the Minister of National Revenue (the “Minister”) to her income received by way of tips in the restaurant in which she worked.

Beaubier T.C.J.:

This appeal pursuant to the Informal Procedure was heard at Edmonton, Alberta on August 13, 1998. The Appellant testified as did Daniel Service, the auditor.

The particulars of the assessment appealed are set out in paragraphs 2 and 5 to 8, inclusive, of the Reply to the Notice of Appeal. They read:

2. He denies that the Appellant was not an employee of Fleming Powerline Construction Ltd (the “Employer”) as stated in the second unnumbered paragraph in the Notice of Appeal.

Beaubier T.C.J. .

This matter was heard in Castlegar, British Columbia on the 11th day of June, 1998.

The Appellant called Helen DeWeever, a professional physiotherapist, Darlene Espenhaim, CGA, and the Appellant herself.

Bell T.C.J.:

When this matter was called for hearing, the Appellant was not present. Respondent’s counsel advised the Court that the Appellant was in jail. He also said that he had telephoned the Appellant’s home the day before the hearing and was advised that he was still in jail.

Bowie T.C.J.:

These appeals are from reassessments for income tax for the taxation years 1991, 1992 and 1993. The Minister of National Revenue reassessed the Appellant for those years to disallow his claim to be entitled, in computing his income under section 3 of the Income Tax Act (the Act), to deduct from his other income certain losses which he claims to have sustained in the course of renting three houses owned by him. The losses disallowed are $53,138 for 1991, $47,089 for 1992 and $37,791 for 1993.