Lamarre Proulx T.C J .:

These appeals concern the Appellant’s taxation years ending December 24, 1986, December 31, 1987 and December 31, 1988.

Beaubier T.C J .:

Hamlyn T.CJ.:

In computing income for the 1991 and 1992 taxation years, the Appellant reported the amounts of $8,400 and $5,563 respectively as alimony or maintenance income.

Léger DJ.T.C.:

This appeal was heard in Sydney, Nova Scotia, on October 9, 1996, at which time briefs on law were requested from the parties and were received by me on November 24, 1996.

Margeson T .C J .:

Mogan T.C J.:

Bowie T.CJ.:

Bowman T.C J .:

This is an application pursuant to section 173 of the Income Tax Act for the determination of a question. The question stated by the parties is the following:

Hamlyn T.C J .:

The Appellant appeals from an assessment for the 1993 taxation year, initially assessed on June 13, 1994.

O’Connor T.CJ.:

It was agreed by counsel for both parties that the decision in the Income Tax appeal would apply also to the Canada Pension Plan and Unemployment Insurance appeals.