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.:
O^Connor T.C.J.:
This appeal was heard at Toronto, Ontario on December 1, 1998.
The facts are set forth in a Statement of Agreed Facts (“Statement”) which reads as follows:
For the purposes of this appeal the parties agree to the following facts:
Dussault T.C.J.:
This appeal was heard in accordance with the informal procedure. It is an appeal from an assessment under section 160 of the Income Tax Act ("the Act”) the notice of which bears number 08995 and is dated December 15, 1995.
In making this assessment, the Minister of National Revenue (“the Minister”) made the assumptions of fact stated in subparagraphs 3(a) to (o) of the Reply to the Notice of Appeal, inter alia. Those subparagraphs read as follows:
[TRANSLATION]
Dussault T.C.J.:
The appellant is challenging an assessment, notice of which was dated April 29, 1997, for tax on income from Canada of non-resident persons (Part XIII) for the 1996 taxation year.
Beaubier T.C.J.:
This Appeal pursuant to the Informal Procedure was heard at Saskatoon, Saskatchewan on November 26, 1998. The Appellant was the only witness. He has appealed the disallowance of some deductions relating to his pottery business in Hazlet, Saskatchewan in 1993 and 1994. They are detailed in Schedules 1 and 2 of the Reply of Notice of Appeal.
By item the Court finds:
Mogan T. C.]. :
Tanasychuk T.O.:
This taxation came on for hearing on July 7, 1998, by means of a tele- phone conference call. It follows a Judgment of the Honourable Judge Bell dated July 8, 1997, in which the Respondent was awarded costs. The Appel- lant represented himself and Ms. Donna Dorosh represented the Respondent.
The Bill of Costs as submitted by the Respondent is as follows:
McArthur T.C.J.:
The Appellants’ appeal the assessments of revenue wherein the Minister of National Revenue determined they are liable to pay $24,648.33 pursuant to section 160 of the Income Tax Act (the “Acf").
The Appellants owned all of the shares of Gambier Developments Ltd. (Gambier). The Minister determined that Gambier was liable in October
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