Rogutski v. R., [1999] 3 CTC 2679 (Informal Procedure) -- text
Rowe D.J.T.C. (orally):
Rowe D.J.T.C. (orally):
Bowie 7.C.J.:
Brulé T.C.J.:
This is an appeal by Steven W. Nelson, the appellant. He has been denied by Revenue Canada a deduction for the equivalent to spouse for the 1996 taxation year.
Bowman T.C.J.:
Garon T.C.J.:
Beaubier T.C.J.:
Bowman T . C.J.:
Lamarre Proulx T.C.J.:
Lamarre Proulx T.C.J.:
This appeal concerns the credit for a severe and prolonged physical impairment provided for in section 118.3 of the Income Tax Act (“the Act”).
St-Onge T.C.J. (orally):