Brule J.T.C.C.: These appeals are primarily those of Robert Zimmer and Miriam Daniels. The appeal of Elizabeth Zimmer hinges on that of her husband Robert Zimmer. She originally claimed the child tax credit as allowed by the Income Tax

Teskey J.T.C.C. (orally): - The only thing that has been produced to me is the bill of sale and it’s made out to Eastwood Auto Body Limited. Attached to it is a cheque from Eastwood Auto Body Limited for $3500.00. The Appellant

Taylor J.T.C.C.: - The Robert M. Wood case was heard on August 26th and this very short oral judgment is being delivered on August 27th. I reserve the matter to review the case law in particular and I am prepared to deal with