Demers v. R., [1998] 3 CTC 2737 -- text
Tremblay T.C.J.:
Point at issue
The question is whether in computing her income the appellant was correct to claim a $648 child tax benefit for her daughter Nancy in the period from July 1994 to June 1995.
Tremblay T.C.J.:
Point at issue
The question is whether in computing her income the appellant was correct to claim a $648 child tax benefit for her daughter Nancy in the period from July 1994 to June 1995.
Bell T.C.J.:
Issue:
The issue is whether the Appellant is entitled to a disability tax credit within the meaning of sections 118.3 and 118.4 of the Income Tax Act
(“Act").
Hamlyn T.C.J.:
These appeals are in respect of the Appellant’s 1992 and 1993 taxation years.
Tremblay T.C.J.:
Sarchuk T.C.J.:
Rip T.C.J.:
Bell T.C.J.:
Tremblay T.C.J.:
This appeal was heard at Montréal, Quebec on November 14, 1997.
Margeson T.C.J.:
Hamlyn T.C.J.: