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

Bowman J.T.C.C. (orally):- This is an appeal for reassessments for the appellant’s 1990, 1991 and 1992 taxation years.

Urie D.J.T.C.C.:— The appellant appeals from the Notification of Confirmation by the Minister of National Revenue (“the Minister”) dated November 12, 1993 of the Notice of Assessment whereby, inter alia, the appellant’s contribution to her 1992

Mogan J.T.C.C.: — The appellant realized a capital gain of $41,105 in the fall of 1993 resulting in a taxable capital gain (at 75 per cent) of $30,829. When filing his income tax return for 1993, the appellant claimed the capital gain

Bell J.T.C.C. — I delayed giving judgment in this case, being one of nine virtually identical appeals heard by this Court, pending the outcome of potential appeals from decisions in the cases of Enrique Hoefele, Thomas