Osfc Holdings Ltd. v. R., 99 DTC 1044, [1999] FTR 33266, [1999] 3 CTC 2649, aff'd 2001 DTC 5471, 2001 FCA 260 -- text
Bowie 7.C.J.:
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):
McArthur T.C.J.: