Sanders v. R., [1996] 1 CTC 2617 -- text
Bonner J.T.C.C.: - The issue in this appeal is whether the Appellant is entitled under section 118.3 of the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1 (the “Act”) to a disability deduction for 1992 in respect of the