Rowe D.J.T.C.:

Tremblay T.C.J.:

Dussault T.C.J.:

Bowman T.C.J.:

These appeals are from assessments for the 1994 and 1995 taxation years.

Tremblay T.C.J.:

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.: