Beaubier T.C.J.:

This appeal pursuant to the Informal Procedure was heard at Castlegar, British Columbia on June 11, 1998. The Appellant was the only witness.

Rowe T . C.J.:

Tremblay T.C.J.:

This appeal was heard at Chicoutimi, Quebec, on October 16, 1997. Point at issue

O’Connor T.C.J.:

Bell T.C.J.:

These three appeals were heard on common evidence.

Dussault T.C.J.:

Lamarre Proulx T.C.J.:

The appellant is appealing an assessment by the Minister of National Revenue (“the Minister”) for the 1995 taxation year.

McArthur T.C.J.:

This appeal is from assessments for the Appellant’s 1991, 1992 and 1993 taxation years.

Tardif T.C.J.:

This is an appeal from a notice of assessment for the 1995 taxation year;

for that year, the appellant claimed a dependant tax credit in respect of his mother, which the respondent disallowed.

Bell T.C.J.: