Rip T.C.J.:

Keith James Betteridge, the appellant, appeals from an income tax assessment for 1993 that denied him an overseas employment tax credit ("OETC") on the basis that he was not employed by a specified employer carrying on business activities outside Canada as required by the provisions of subsection 122.3(1) of the Income Tax Act (“Act”).

Tremblay T.C.J.-.

The following facts support the application for an extension of time. These facts were essentially confirmed by the testimony of Gilles Roberge, an accountant, André Therrien, the appellant’s principal shareholder, and Claude Charpentier, an appeals officer from the respondent’s Sherbrooke office. They read as follows:

[TRANSLATION]

(1) On November 18, 1996 a notice confirming the assessments made for the 1993 and 1994 taxation years was sent to the appellant;

Christie A.C.J. T .C.:

This appeal is governed by the Informal Procedure prescribed under section 18 and following sections of the Tax Court of Canada Act.

Bonner 17.C.J.:

Bowman T.C.J.:

This is an appeal from assessments for the 1994 and 1995 taxation years.

The Appellant, Mr. Cook, is a former R.C.M.P. officer and also he worked for a number of years at the Department of Indian Affairs. He’s always been very much interested in art, and to judge by the photographs of his art and the one painting that he showed to the Court, he has a great deal of talent. I was very much impressed with his work.

Beaubier T . C.J.:

This appeal pursuant to the Informal Procedure respecting the Appellant’s 1993, 1994 and 1995 taxation years was heard at Vancouver, British Columbia, on October 9, 1998. The Appellant was the only witness.

The assumptions in the Reply to the Notice of Appeal are correct. Paragraphs I to 9 outline the problem. They read:

A. Statement of Facts (L518/R3668/T2/BT3) test_marked_paragraph_end (1854) 0.838 0716_5255_5363

Bowie T.C.J.:

During the 1994 taxation year the Appellant and his wife took a trip to Europe at the expense of General Motors of Canada Ltd. (GM). The issue in this appeal is whether the value of that trip is, in whole or in part, income from his employment pursuant to sections 5(1) and 6 of The Income Tax Act (the Act).

The Appellant was the only witness at the trial, and his evidence was not challenged by counsel for the Respondent; I accept it in its entirety.

Bonner T.C.J.:

This is an appeal from assessments of income tax for the Appellant’s 1994 and 1995 taxation years. The Appellant and his wife separated in 1991. In October 1991 they entered into a written agreement, the body of which reads as follows:

Mogan T.C.J.:

The taxation years under appeal are 1988, 1989, 1990, 1991, 1992, 1993 and 1994. The primary issue is whether the Appellant was resident in Canada during those years. The Appellant claims that he was resident in Canada but the assessments under appeal were issued on the basis that the Appellant was not resident in Canada. The Appellant has elected the informal procedure.

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’).