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.

Taylor J.T.C.C.: — These are appeals heard in Toronto, Ontario on June 17, 1996 using the Informal Procedure, against assessments under the Income Tax Act (“Act”) for the years 1990, 1991, 1992 and 1993, in which the

Watson D.J.T.C.C.: — This appeal, heard under the informal procedure at Sherbrooke, Quebec on April 23, 1996, was made against a reassessment by the Minister of National Revenue (the “Minister”) for the 1990 taxation year.

O’Connor J.T.C.C.: — These appeals were‘heard in Penticton, British Columbia on June 12, 1996. The Appellant acted on his own behalf, gave evidence and presented exhibits.

Bowman J.T.C.C.: — In these appeals, which concern assessments for the 1991, 1992 and 1993 taxation years, the issue is the Minister of National Revenue’s refusal to allow the appellant a tax credit for a severe and prolonged mental or physical

McArthur J.T.C.C.: — Mr. W.F. Kubicek Jr. and his wife, both American residents, purchased a cottage in Ontario in 1967 for $17,500.00. He was deemed to have acquired the cottage for $28,700.00 upon Mrs. Kubicek’s death in 1981. The fair market