Bowman T.C J .:

This is an application pursuant to section 173 of the Income Tax Act for the determination of a question. The question stated by the parties is the following:

Hamlyn T.C J .:

The Appellant appeals from an assessment for the 1993 taxation year, initially assessed on June 13, 1994.

O’Connor T.CJ.:

It was agreed by counsel for both parties that the decision in the Income Tax appeal would apply also to the Canada Pension Plan and Unemployment Insurance appeals.

Sobier T.CJ.:

This is an application pursuant to section 174 of the Income Tax Act (the “Act”) for an Order for a determination of a question.

Beaubier T .C J .:

This matter was heard pursuant to the General Procedure at Vancouver, British Columbia on January 30 and 31, 1997.

Archambault T.C J .:

Bonner T.C J .:

Bowie T.C J .:

Sarchuk T.CJ.:

Lamarre Proulx T .C J .:

This is an appeal respecting the application of subsection 160(1) of the Income Tax Act (the “Act”).