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. The year under review is 1995.
The Notice of Appeal reads:
The Relevant Facts and Reasons for Appealing: (L502/R1970/T2/BT2) test_linespace (240>217.60) 0.839 0250_3467_3607
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. The year under review is 1995.
The issue is whether in computing her income for 1995 the appellant is entitled to a tuition credit in the amount specified in paragraph 1 18.5(1)(a) of the Income Tax Act (“the Act’). That portion of paragraph 118.5( 1)(a) which is relevant to this appeal provides:
Teskey T.C.J.:
The Appellant appeals its reassessment of income tax for its 1985 taxation year.
The sole issue is the deductibility of interest payments from income which payments were paid on a loan from the Bank of Nova Scotia.
Garon T.C.J.:
Brulé T.C.J.:
These appeals followed a Notice of Reassessment for the 1993 taxation year. The appeals were consolidated and heard on common evidence.
Both appellants Sukhsagar K. Gill (SG) and Iqbal Gill (IG) are residents of Ontario.
St-Onge T.C.J.: (L4/R4354/T0/BT0) test_marked_paragraph_end (568) 1.032 0205_7587_7755
The appeal of Claude Gaudreault was heard in the City of Chicoutimi, province of Quebec, on June 13, 1998. The question is whether the Minister was entitled to add certain amounts to the appellant’s income for her 1993, 1994 and 1995 taxation years.
In his Reply to the Notice of Appeal the Minister alleged the following.
[TRANSLATION]
Bonner 17.C.J.:
The Appellant appeals from assessments under the Income Tax Actfor her 1991, 1992 and 1993 taxation years. The first issue relates to the taxability of child support payments made by the Appellant’s former spouse. The payments in question were included in income under paragraph 56(1)(b) of the Act. That provision required the inclusion in income of:
Prothonotary Morneau:
Pursuant to the notice of status review dated August 13, 1998, and pursuant to the written representations filed by the plaintiff on September 14, 1998, the parties are notified that the Court does not intend to grant the plaintiff additional time in which to obtain any expert’s report.
Strayer J.A.:
The appellant’s position essentially is that a change to the Income Tax Act in 1988 replacing a former system of deduction of personal exemptions from personal income by a system of tax credits, is a violation of section 15 of the Canadian Charter of Rights and Freedoms. He says that this change has had the effect of discriminating against those whose marginal rate of income tax is in excess of 17%, because the rate of tax credit is limited to 17% regardless of the income of the taxpayer.
Létourneau J.A.:
We are of the view that this appeal against an order of Bowman J. of the Tax Court of Canada striking out a paragraph of the appellant’s Notice of Appeal before the Tax Court ought to be dismissed for the following reasons.
