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
Bowie J.T.C.C.: — Section 118.3 of the Income Tax Act provides a deduction from income tax payable for individuals who suffer from a severe and prolonged mental or physical impairment. The amount of the deduction is not
McArthur J.T.C.C.: — This appeal was heard in Edmonton, Alberta under the Informal Procedures of this Court for the Appellant’s 1992 taxation year. The issue is whether the Appellant is entitled to deduct purported net rental losses in the amount
Margeson J.T.C.C.: — This appeal is from reassessments of the taxpayer for the 1991 and 1992 taxation years, notices of which were allegedly mailed to the Appellant on May 6, 1994, in which the Minister disallowed the deduction of rental
Rip J.T.C.C.: — On August 21, 1993 Thomas Keith, the appellant, and his family were in an automobile accident near Kingston, Ontario and he was severely injured. The appellant has claimed a disability tax credit pursuant to subsection 118.3(1) of
St-Onge J.T.C.C.: — The appeal of John Harrison was heard on the 8th of July 1996 in the city of Sault Ste. Marie, Ontario, and the issue is whether the Appellant is entitled to claim the mental or physical impairment credit for his
Tremblay J.T.C.C.: — This appeal was heard under the informal procedure at Québec, Quebec on January 8, 1996.
Sobier J.T.C.C. (orally): - The Court is now prepared to give judgment and reasons for judgment in the matter between Eugene Dinnall versus Her Majesty the Queen, 94-2244(IT)I.
Hamlyn J.T.C.C.: - The Appellants, Dario DePaoli and Sandra DePaoli, appealed the Minister of National Revenue’s (the “Minister”) reassessment for the 1990 taxation year that they failed to report the capital gain realized on the disposition of the
Couture J.T.C.C.: — These appeals are against assessments with respect to the Appellant’s 1991-1992 taxation years.
The evidence has disclosed the following facts:
