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.
Hamlyn J. (Orally):
This is in the matter of Lion K. Huvespian and Her Majesty the Queen, and it is an appeal with respect to the 1995 taxation year. In assessing the appellant for the 1995 taxation year, the Minister of National Revenue assessed instalment interest in the amount of $222.18 and interest in the amount of $2.26.
Archambault T.C.J.:
Hamlyn T.C.J.:
The appeals were heard by way of common evidence. The Appellants are husband and wife.
In their respective income tax returns for the 1995 taxation year, the Appellants stated their province of residence was Newfoundland and calculated their provincial taxes in their 1995 income tax return accordingly.
By Notices of assessment dated June 3, 1996, the Minister of National Revenue (the “Minister”) assessed the Appellants’ 1995 taxation year on the basis that their province of residence was Newfoundland.
Bowman T.C.J.:
This is an application by Dr. Watts for an order extending the time by which he can appeal to the Federal Court of Appeal from a judgment dated February 4, 1997 issued by His Honour Judge Rip of this Court.
Bowie T.C.J.:
By agreement of the parties, the appeals of these 15 Appellants were heard together on common evidence. The appeals are from assessments for income tax for the years 1986, 1987, 1988 and 1989.1.[1] The description of the facts which follows is as they existed during the years under appeal. Some of these facts have changed since 1989, but to the extent that they have, it is not relevant to the disposition of the appeals.
Tremblay T.C.J.:
According to the Notice of Appeal and the Reply to the Notice of Appeal, the issue is whether, given the fact that the appellant went bankrupt on July 2, 1996, where he and his former spouse Sylvie Tremblay had joint custody (as of April 1995) of their two children, Sabrina and Nicolas:
(1) he has the capacity to be a party to an action;
(2) the Court can hear the appeal;
Somers D.J.T.C.:
This appeal was heard in Pembroke, Ontario, on July 13, 1998, pursuant to the Informal Procedure of this Court concerning the Appellant’s 1992, 1993 and 1994 taxation years.
The issues are whether:
(a) the Appellant was entitled to receive child tax benefit (CTB) in respect of more than one “qualified dependant” for the months of February 1993 to June 1993 of the 1992/1993 benefit years and for the months of July 1993 to December 1993 of the 1993/1994 benefit years; and
