Bell T.C.J.:

Issue:

The issue is whether the Appellant received a benefit in the amount of $1,800 in his 1993 taxation year under paragraph 6( 1 )(«) of the Income Tax Act (“Act”).

Tremblay T.C.J.:

The facts as proved before this Court are as follows:

Watson D.J.T.C.:

This appeal was heard at Québec, Quebec, on September 10, 1997.

Bowman T.C.J.:

These appeals are from assessments for the appellant’s 1990, 1991 and 1992 taxation years. The issues as they appear from the notices of appeal and the replies are as follows:

Tanasychuk T.O., T.C.C.:

Margeson T.C.J.:

This appeal is in respect of an assessment for the taxation years 199] and 1993, notice of which was dated September 28, 1995, confirmed on May 7, 1996.

Rip T.C.J.:

Sarchuk T.C.J.:

Christie A.C.J.T.C.:

O’Connor T.C.J.:

These appeals were heard at Toronto, Ontario on April 8, 1998 pursuant to the Informal Procedure of this Court.

Testimony was given by the Appellant and by one Kenneth Reid.