Sarchuk T.C.J.:

These are appeals by Burkhard Michael Nowak (the Appellant) from assessments of tax with respect to his 1987 and 1988 taxation years.

A number of different but overlapping issues have been raised by the Appellant. To minimize repetition to the extent possible, I propose to set out those facts which I perceive to be undisputed, in more or less chronological order and then deal with each issue separately. The Appellant was the only witness to testify.

Teskey T.C.J.:

The Appellant in his Notice of Appeal herein, appealed his reassessment of income tax for the year 1994 and elected the Informal Procedure.

Issues

The three issues herein are:

(a) whether the Appellant is entitled to a non-refundable tax credit for mental or physical impairment pursuant to subsection 118.3(1) of the Income Tax Act (the “Act”), in the computation of his tax payable for the 1994 taxation year;

Archambault T.C.J.:

Lamarre T.C.J.:

The appellant is appealing from an assessment dated June 12, 1996 in the amount of $9,215.85, which was made pursuant to section 227.1 of the Income Tax Act (the "Ac").

Facts

The appellant is a lawyer by profession and has had a general commercial and estate law practice in Edmonton for 46 years. As such, he has sat on the boards of many corporations.

Teskey T.C.J. (orally):

HIS HONOUR: The Appellant appeals an assessment of income tax for the years 1991, 1992 and 1993. In his Notice of Appeal he elected the Informal Procedure.

Teskey T.C.J.:

The Appellant in her Notice of Appeal wherein she appealed her assessment of income tax for the years 1993 and 1994, elected the informal procedure.

The Issue

The sole issue before me is whether the sum of $20,812 and $54,018 received in 1993 and 1994, respectively, was on capital account or income account.

Facts

The Appellant, a 55 year old married woman, the mother of seven children, describes herself as a sales representative.

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.: