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.

Teskey T.C.J. .

The Appellant, in his Notice of Appeal wherein he appeals his reassessments of income tax for the years 1993 and 1994, elected the Informal Procedure.

Bowman T.C.J.:

Beaubier T.C.J.:

This appeal pursuant to the Informal Procedure was heard at Winnipeg, Manitoba on March 2, 1998.

Bowman T.C.J.:

Christie A.C.J.T.C.:

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.

Bell T.C.J.:

Tremblay T.C.J.:

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.