Fougere v. R., [1998] 3 CTC 2318 -- text
Beaubier T.C.J.:
This appeal, pursuant to the Informal Procedure, was heard at Halifax, Nova Scotia on September 25, 1997. The Appellant’s husband, Robert MacKay, testified.
Beaubier T.C.J.:
This appeal, pursuant to the Informal Procedure, was heard at Halifax, Nova Scotia on September 25, 1997. The Appellant’s husband, Robert MacKay, testified.
Lamarre T.C.J.:
Garon T.C.J.:
O’Connor T.C.J.:
Brulé 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.