Bowie T.C.J.:
Counsel for the Respondent in these two appeals moves, pursuant to Rule 53, for an Order striking out paragraphs 12 and 13 of the Notices of Appeal, on the grounds that they may prejudice or delay the fair hearing of the appeals. The appeals of these two Appellants are begun by identical Notices of Appeal, the last three paragraphs of which read as follows:
Bonner T . C.J.:
The appellant trust appeals from assessments of income tax for the 1993 and 1994 taxation years. In making each assessment, the Minister of Na- tional Revenue disallowed the deduction of $46,000.00 claimed under sub- section 104(6) of the Income Tax Act (“Act”) as an amount which “became payable in the year” to the beneficiaries of the Degrace Family Trust.
marre Proulx T.C.J.:
This appeal concerns scientific research and experimental development expenses ("R&D expenses”) claimed by the Appellant for the taxation year 1994.
The assumptions of fact made by the Minister of National Revenue (the "Minister") in disallowing part of the claimed R&D expenses are described paragraphs I and 3 of the Reply to the Notice of Appeal (the “Reply”):
Dussault T.C.J.:
These two cases combine appeals from assessments for the appellant’s 1989, 1990, 1991, 1992 and 1993 taxation years.
Beaubier T.C.J.:
These appeals pursuant to the Informal Procedure were heard together on common evidence at Kamloops, British Columbia, on October 29, 1998. The Appellant was the only witness.
The Appellant claimed the equivalent-to-spouse deduction in 1995 and 1996. It was disallowed. He appealed. Paragraphs 11 and 12 of the Reply to the Notice of Appeal for the 1996 taxation year is, for practical purposes, similar to that for 1995. Those paragraphs read:
Rowe D.J.T.C.:
The appellant appealed with respect to his 1990, 1991 and 1992 taxation years. There were a variety of issues involved concerning some rental properties, business activities, and it involved more than one activity.
We commenced to hear evidence in June, specifically on June 25th, and then adjourned to this date to hear further evidence on the point. Progress was made on certain issues at the June sitting and further progress was made today and evidence was heard and documents were presented.
Rip T. C.]. :
James M. Frank appeals from an income tax assessment for 1996 in which the Minister of National Revenue ("Minister") included in his in- come for the year the amount of $1,057 on the basis that such amount was income from employment pursuant to section 3 and subsection 5(1) of the Income Tax Act (“Act”). The appellant claims the sum of $1,057 was not income to him but damages for settlement of a grievance against his em- ployer and is therefore not to be included in his income.
Lamarre Proulx T.C.J.:
These are appeals from reassessments made by the Minister of National Revenue (the “Minister”) respecting the appellant’s 1991, 1992 and 1993 taxation years.
Hamlyn T.C.J.:
These appeals are in respect of the Appellant’s 1994 and 1995 taxation years,
The Appellant wears a prosthetic leg due to an amputation of the left leg below the knee. Mr. Ellwood was allowed a disability tax credit in the 1988, 1989, 1990, 1991, 1992 and 1993 taxation years.
Rip T.C.J.:
