Bowman J.T.C.C.: — These appeals are from assessments for 1991, 1992 and 1993 and involve a claim for the disability tax credit under section 118.3 of the Income Tax Act. No claim for the credit was made for 1991

Taylor J.T.C.C.: — This is the case of Erik Olesen, with respect to the years 1992 and 1993, wherein the Minister disallowed the losses claimed of $19,496 and $9,049 respectively under the provisions of the Income Tax Act

Bowman J.T.C.C.: - The appellant claims a disability tax credit in respect of her husband, Hung Nguyen, under section 118.3 of the Income Tax Act for 1993 on the basis that he had a severe and prolonged physical

Archambault J.T.C.C.: — Mont-Sutton Inc. (Sutton) operates a well- known ski resort in the Eastern Townships. Sutton must make snow in order to provide skiing of excellent quality to its customers. The issue raised in Sutton’s appeal is

Lamarre Proulx J.T.C.C.: — This is an appeal from a reassessment made by the Minister of National Revenue (the “Minister”) after reasons for judgment were read at the close of a common hearing of the appeals of four taxpayers, among

Bonner J.T.C.C.: — This is an appeal from an assessment of income tax for the appellant’s 1991 taxation year. On assessment the Minister of National Revenue included in the computation of the appellant’s income the sum of $5,582.50 paid to the

Beaubier J.T.C.C.: — This matter was heard at Kelowna, British Columbia on April 24, 1996. The Appellant’s husband was the only witness.

Bowman J.T.C.C.: — These appeals are from assessments for 1991 and 1992 and involve the denial of a disability tax credit claimed by the appellant under section 118.3 of the Income Tax Act. The basis of the appeals

St-Onge J.T.C.C.: — The appeal of Manac Inc. was heard in the city of Montréal, Province of Quebec, on July 18 and 19, 1995. The task before this Court is to interpret subsection 111(5) of the Income Tax Act in

Christie A.C.J.T.C.C.: — This appeal is governed by the informal procedure prescribed under section 18 and following sections of the Tax Court of Canada Act.