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

Garon T.C.J.:

This is an appeal from an assessment dated September 9, 1994 made by the Minister of National Revenue pursuant to s. 160 of the Income Tax Act.

According to the Minister of National Revenue the obligation to pay the sum of $78,557.51, imposed by that assessment, resulted from the transfer by Robert Obadia to the appellant on or about April 5, 1993 of 25,484 shares in the capital stock of Air Canada and 5,000 shares in the capital stock of Sportscene Restaurant Inc.

Bowman T.C.J.:

These appeals are from assessments for 1991, 1992, 1993, 1994 and 1995.

There are two issues:

(a) the deductibility of legal expenses incurred by the appellant in 1993, 1994 and 1995;

(b) the deductibility of certain business expenses claimed by the appellant in 1991 and 1992.

The appellant in the years in question was a self-employed associate with Financial Concept Group.

Bowman T.C.J. (orally):

I am very sorry. I have to dismiss this appeal. The reason I am dismissing it is that the appellant is not entitled to the equivalent to married status or credit under 118( 1 )(b) for two reasons: It has not been established that his son was wholly dependent upon him for support, and in any event, the son was not disabled and was not under 18 years of age, so that the conditions set out in paragraph 118(1)(b) have not been met. I dismiss the appeal.

Thank you very much, sir.

McArthur T.C.J. (orally):

THE REGISTRAR: This sitting of the Tax Court of Canada in London is resumed. His Honour Judge C. H. McArthur presiding.

Before the Court for judgment case No. 97-2930 (IT) I Matchwood Investments Ltd., Appellant, and Her Majesty the Queen, Respondent. No one appearing for the Appellant, Ms. N. Levasseur representing the Respondent.

Rowe D.J.T.C.:

Bowman T.C.J.:

This appeal is from an assessment under section 160 of the Income Tax Act. By that assessment the Minister of National Revenue assessed the appellant in the amount of $72,923.61 on the basis that on July 9, 1990 the appellant’s spouse, Paula Wainberg, transferred to him for $1.00 her 50% ownership of the matrimonial home at a time when she owed tax for 1986 and 1988 in the amount of $73,187.77. The amount of Paula Wainberg’s tax liability is not disputed.

Hamlyn T.C.J.:

These appeals are in respect of the Appellant’s 1991, 1992, 1993 and 1994 taxation years.

The Project

The project is the building of a wood frame Spitfire replica.

Somers D.J.T.C.:

This appeal was heard in Renfrew, Ontario, on July 13, 1998, pursuant to the Informal Procedure of this Court, concerning the Appellant’s 1994 taxation year.

The issue in this case is whether the Appellant is entitled to an amount for mental or physical impairment pursuant to section 118.3 of the Income Tax Act (the “Act”) in the computation of his non-refundable tax credits and tax payable for the 1994 taxation year.

Lamarre Proulx T.C.J.:

This is an appeal pursuant to the informal procedure from an assessment bearing No. 09033, dated July 4, 1996, made under s. 227(10) of the Income Tax Act (“the Act”) concerning an amount payable by the appellant under s. 227.1 of the Act. That section provides that directors of a corporation which has failed to remit source deductions made on the salaries of the corporation employees shall be jointly and severally liable.