Mogan T.C.J.:

Teskey T.C.J.:

The Appellant appeals his assessment of income tax for the years 1991, 1992, 1993 and 1994. In his Notice of Appeal, he elected the informal procedure.

Issues (L2/R5142/T0/BT0) test_marked_paragraph_end (308) 1.043 1094_1139_1231

The issues in these appeals are:

Tremblay T.C.J.:

Point at issue (L-91/R4521/T0/BT0) test_marked_paragraph_end (228) 1.096 1058_1461_1593

According to the Notice of Appeal and the Reply to the Notice of Ap- the question is whether the appellant was correct, in calculating his income for the 1996 taxation year, to claim a sum of $6,089 paid to Denise Brosseau for the benefit of three minor children.

Brulé T.C.J.:

The Appellant is appealing under the Informal Procedure the assessment of his 1995 taxation year which was confirmed by the Minister of National Revenue (the “Minister”) by Notice of Confirmation dated April 25, 1997. He deducted the amount of $15,500 when computing his income for the 1995 taxation year on the basis that this amount was paid as periodic spousal support to his ex-wife. This was disallowed but $7,500 was agreed

upon and is in dispute.

Tanasychuk T. 0.:

This taxation came on for hearing on July 7, 1998, by means of a telephone conference call. It follows a Judgment of the Honourable Judge Tes- key dated February 19, 1997, in which the Respondent was awarded costs on a party and party basis. The Appellant was represented by Mr. Nicholas Ferguson and Ms. Donna Dorosh represented the Respondent.

The Bill of Costs as submitted by the Respondent is as follows:

O'Connor T.CLJ:

This appeal was heard at Saskatoon, Saskatchewan on January 20, 1999 pursuant to the Informal Procedure of this Court.

Issue

The issue is whether the Appellant is entitled to deductions from income of losses of $9,068.63 in 1994 and $10,520.39 in 1995 resulting from the operation of an Amway distributorship.