Luckhardt v. R., [1998] 3 CTC 2339, 98 DTC 1804 -- text
O’Connor T.C.J. (orally):
Considering the Request to Admit, dated November 17, 1995, to which the Appellant did not respond, with the result that the facts therein are deemed to be admitted;
O’Connor T.C.J. (orally):
Considering the Request to Admit, dated November 17, 1995, to which the Appellant did not respond, with the result that the facts therein are deemed to be admitted;
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.