Taylor J.T.C.C.: — These are appeals heard in Toronto, Ontario on July 31, 1996, under the Informal Procedure, against assessments for the years 1989, 1990 and 1992, in which the Minister of National Revenue disallowed claims for the Disability Tax
Beaubier J.T.C.C.: - This matter was heard at Calgary, Alberta, on August 9, 1996 pursuant to the Informal Procedure. The Appellant was the only witness.
Rip J.T.C.C.: — Peter H. Albertin, the appellant, has appealed an income tax assessment for the 1994 taxation year on the basis that his mother-in-law Aleksandra Rybotycka (“Mrs. Rybotycka”) was, in 1994, markedly restricted in her basic activities of
Taylor J.T.C.C.: — These are appeals heard in Toronto, Ontario on June 18, 1996, under the Informal Procedure, against assessments for the year 1991 in the amount of $7,677.98 each, in which the Respondent disallowed deductions claimed as “Rental
McArthur J.T.C.C.: — John Smith entered into an agreement in May 1989 to provide services to St. Joseph’s General Hospital. In December of that year, he assigned the contract to 442849 Ontario Limited. The hospital paid the company $32,100 in
Bonner J.T.C.C.: — This is an appeal from assessments under the Income Tax Act (“Act”) for the 1987 and 1988 taxation years. At issue is the deductibility under either paragraph 20(1 )(c) or paragraph 20(1 )(e) of the
Taylor J.T.C.C.: — These are appeals heard in Toronto, Ontario, on July 31, 1996, under the Informal Procedure, with respect to assessments for the years 1993 and 1994, in which the Minister of National Revenue disallowed claims for the Disability
Christie J.T.C.C.: — These appeals are governed by the informal procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The years under appeal are 1991, 1992, 1993, 1994.
Beaubier J.T.C.C.: — This matter was heard at Drumheller, Alberta, on August 6, 1996 pursuant to the Informal Procedure. The Appellant was the only witness.
Taylor J.T.C.C.: — These are appeals heard in Toronto, Ontario, on July 31, 1996, under the Informal Procedure, against assessments in which the Minister of National Revenue disallowed claims for the Disability Tax Credit in the years 1992, 1993 and
