Onraet v. R., [1998] 3 CTC 2291 -- text
Bell T.C.J.:
Bell T.C.J.:
Bonner T.C.J.:
Beaubier T.C.J.:
Bell T.C.J.:
The issue is whether the Appellant is entitled to a deduction for income tax purposes in respect of alimony or maintenance payments in his 1992, 1993 and 1994 taxation years.
Teskey T.C.J. .
The Appellant, in his Notice of Appeal wherein he appeals his reassessments of income tax for the years 1993 and 1994, elected the Informal Procedure.
Bowman T.C.J.:
Beaubier T.C.J.:
This appeal pursuant to the Informal Procedure was heard at Winnipeg, Manitoba on March 2, 1998.
Bowman T.C.J.:
Christie A.C.J.T.C.:
Bowman T.C.J.:
This appeal is from an assessment for 1996 whereby the Minister of National Revenue denied to the appellant the disability tax credit under section 118.3 of the Income Tax Act.