Rip J.T.C.C. — The main issue in these appeals [1] is whether a certain outlay is an expense incurred in the course of carrying on a business and is deductible in determining the appellants’ income from business for the

Rip J.T.C.C.:— The appellants Paul Vaccarello and Emilio Grimaldi appeal assessments for the 1987 and 1988 taxation years on the basis that:

Rowe D.J.T.C.C. — The appellant appeals from an assessment of income tax for his 1992 taxation year arising from his disallowed claim for a disability tax credit under section 118.3 of the Income Tax Act (the “Act”).

O’Connor J.T.C.C. (orally): —

Beaubier J.T.C.C.:— This matter was heard at Saskatoon, Saskatchewan on August 22, 1995 and at Prince Albert, Saskatchewan on August 25, 1995 pursuant to the General Procedure of this Court. The appellant, his Chartered Accountant Gordon Reid, and his former

O’Connor J.T.C.C.:— The criteria under the Income Tax Act for a disability credit are extremely stringent.

Beaubier J.T.C.C.:— This appeal pursuant to the Informal Procedure was heard at Toronto, Ontario on April 24, 1995. The appellant was the only witness.

Bowman J.T.C.C.:-These appeals are from reassessments for the appellant’s 1988 and 1989 taxation years. The point is a narrow one having to do with the interaction of subsection 15(2), section 80.4 and paragraph 20(l)(j) of the Income Tax Act,

Taylor J.T.C.C. (orally):— Thank you kindly. These are just one or two short judgments that I will read into the record before we start with today’s cases.

Dubienski J.T.C.C. (orally):— Mr. Tobin, due to an accident, received an injury in 1968 that developed into a very severe injury and it was followed by a long, progressive system of treatments. I don’t think it’s necessary for me to go