McArthur J.T.C.C.: — This appeal is from the 1993 taxation year. Mrs. Emmons claims a disability tax credit under section 118.3 of the Income Tax Act (the “Act”). No claim for a credit was made for 1991 or 1992 nor

Lamarre Proulx J.T.C.C.: — These appeals, brought by way of the informal procedure, were heard on common evidence. The taxation years under appeal are: for Stephen James Creagh, George Hodorowski and Ajit Thomas, the years 1992 and 1993; for

Dubienski D.J.T.C.C.: — Without going too much into the facts of this case, it is sufficient to say that the Appellant, who is presently occupied in an income bearing employment that entitles him to a fairly good income, decided with his

St-Onge J.T.C.C. (orally): — The appeal of Thérèse Cormier came before me on the 5th of August, 1996 in the city of Fredericton, Province of New Brunswick.

Dubienski D.J.T.C.C. (orally): - There has been considerable law in this case, in cases such as these. The three cases that the Counsel for the Minister has presented are just examples of what has been the case for some time. It’s

Beaubier J.T.C.C.: — This matter was heard at Toronto, Ontario, pursuant to the Informal Procedure on September 23, 1996. The Appellant was the only witness.

Isaac C.J.: — This is an appeal from a judgment of the Tax Court of Canada, dated 16 April, 1996, dismissing the appellant’s appeal from reassessments made under the Income Tax Act (the “Act”) for the taxation years

O’Connor J.T.C.C.: - These appeals were heard at Vancouver, British Columbia on September 19, 1996.

Tremblay J.T.C.C.: — This appeal was heard under the informal procedure at Québec City, Quebec, on October 4, 1995.

Christie A.C.J.T.C.: — The years under review are 1987 to 1991 inclusive. It is the position of the appellant that consequent upon the dissolution of a limited partnership named LRR Partnership Limited (“the partnership”) established under the