Lamarre 7.C.J.:

This is an appeal brought under the informal procedure in respect of the 1993 taxation year.

The point at issue is whether legal fees amounting to $3,488.18, which the appellant incurred when she made a motion to vary corollary relief in respect of support payments she was receiving from her former spouse, are deductible pursuant to s. 18(1)(a) of the Income Tax Act ("the Act’).

Lamarre T.C.J.:

The appellant is appealing under the informal procedure from an assessment made with respect to the 1995 taxation year.

By means of that assessment the Minister of National Revenue (“the Minister") disallowed the non-refundable tax credit in the amount of $719.61 claimed by the appellant for a mental or physical impairment pursuant to ss. 118.3 and 118.4 of the Income Tax Act (“the Act”).

Beaubier T.C.J., (orally): (L54/R3654/T0/BT0) test_marked_paragraph_end (1804) 1.012 0646_8317_8479

These motions pursuant to the General Procedure were heard together at Toronto, Ontario, pursuant to rules 54 and 132 for leave to amend notice of appeal as particularized therein. In essence, each wishes to withdraw an admission that he was a director of 605892 Ontario Inc. (605892) in respect to assessments for liability under various statutes for employee withholdings.

Archambault T.C.J.:

Michel Lanctôt is appealing income tax assessments made by the Minister of National Revenue (“the Minister’) for the 1990 to 1994 taxation years inclusive ("the relevant period’). The issue is whether Mr. Lanctôt’s in- come during the taxation years in question came primarily from a combination of farming and some other source.

Somers D.J.T.C.:

This appeal was heard in St. John’s, Newfoundland, on January 15, 1998, pursuant to the Informal Procedure of this Court concerning the Appellant’s 1994 taxation year.

The issues in this appeal are:

a) whether the Appellant is entitled to a deduction for moving expenses in relation to his trip to British Columbia in 1994;

Beaubier T.C.J. .

This appeal, pursuant to the Informal Procedure, was heard at Calgary, Alberta on February 27, 1998. The Appellant’s wife, Valerie Stoneham, was the only witness. The assumptions in the reply to the Notice of Appeal read,

In so assessing and reassessing the Appellant, the Minister made the following assumptions of fact:

(a) Gary is the Appellant’s son;

(b) Gary’s date of birth is August 6, 1984:

Bowman 17.C.J.:

HIS HONOUR: I will render judgment in the case of Guillemette v. The Queen, 96-3678(IT)G.

Mogan T.C.J.:

Rip T.C.J.:

Timothy Pedwell, the appellant, has appealed income tax assessments for 1989, 1990, 1991 and 1992 on the basis that:

(a) no amount ought to have been included in his income for each of the years in appeal in accordance of subsections 15(1) and 57(2) of the Income Tax Act ("Act");

McArthur T.C.J.:

This appeal was heard in Vancouver, British Columbia, with respect to the Appellant’s 1995 taxation year. The Minister of National Revenue included additional employment earnings of $4,903.00.

The issue is whether his employer, Sampan Roppongi Restaurant, withheld tax at source with respect to the additional earnings.