Frost v. R., [1998] 3 CTC 2242 -- text
Christie A.C.J.T.C.:
Froese v. R., [1998] 3 CTC 2237, 98 DTC 1657 -- text
Bowman T.C.J.:
This appeal is from an assessment for 1996 whereby the Minister of National Revenue denied to the appellant the disability tax credit under section 118.3 of the Income Tax Act.
Cuddie v. R., 98 DTC 1822, [1998] 3 CTC 2232 (TCC) -- text
Bell T.C.J.:
Caron v. R., [1998] 3 CTC 2226 -- text
Tremblay T.C.J.:
Barnabe Estate v. Minister of National Revenue, 98 DTC 1824, [1998] 3 CTC 2201 (TCC) -- text
McArthur T.C.J. (orally):
THE REGISTRAR: Tax Court of Canada in Winnipeg is now open. The Honourable Judge Cameron McArthur presiding.
HIS HONOUR: Good morning.
MR. CHARTIER: Good morning.
1229-1605 Québec Inc. v. R., [1998] 3 CTC 2175, 98 DTC 1349 -- text
Tardif T.C.J.:
This is an appeal from an income tax assessment the notice of which was issued on February 15, 1994.
Anctil v. R., [1998] 3 CTC 2173, 97 DTC 1462 -- text
Archambault T.C.J.:
Sutcliffe v. R., [1998] 3 CTC 2162 -- text
Christie A.C.J.T.C.:
Scott v. R., [1998] 3 CTC 2146 -- text
Christie A.C.J.T.C.:
This appeal is governed by the Informal Procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The year under review is 1994.
Promex Group Inc. v. R., [1998] 3 CTC 2128 -- text
Bowman T . C.J.:
The appellant’s motion and the respondent’s motion were heard consecutively. The appellant seeks the following relief:
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