Watson D.J.T.C.C.:— All of the parties have agreed that these two appeals, which relate to the 1988 and 1989 taxation years, should be heard on common evidence and that the decision in Mr. Caron’s case would apply to Ms. Bélanger’s case, since

Archambault J.T.C.C.:— In April 1977 a scandal erupted in the newspapers of Québec. The Royal Canadian Mounted Police (“RCMP”) had uncovered a major fraud committed by one of the city’s well-known businessmen. André Robitaille had allegedly defrauded the Government

Brule J.T.C.C.:— This appeal heard under the informal procedure of the Tax Court results from a disallowance of a claimed income tax credit for the years 1986, 1987, 1988, 1989, 1990, 1991 and 1992 in relation to the appellant’s handicapped hearing

Lamarre J.T.C.C.— This is an appeal under the informal procedure from an assessment in respect of the appellant’s 1984 taxation year. In computing her taxable income for the 1984 taxation year, the appellant deducted the sum of $710 for her daughter

McArthur J.T.C.C.— Whereas a motion was made by counsel for the appellant before this Court to set aside a judgment dated June 2, 1994, that dismissed the appeals from the assessments made under the Income Tax Act for the

St-Onge J.T.C.C.:— The appeal of Michèle Bolduc was heard on May 26, 1994 in the City of Québec, Quebec, and the point for determination is whether the amount revised to $194.45 for the one-year period starting in July 1993 until June 1994

Taylor J.T.C.C.:— This is an appeal under the informal procedure heard in Toronto, Ontario on November 4, 1994, from an assessment of income tax in which the respondent disallowed a claim for the non- refundable disability tax credit for the years

O’Connor J.T.C.C.:— These appeals, heard in Calgary, Alberta, on May 27, 1994 pursuant to the informal procedure of this Court, concern the appellant’s 1990 and 1991 taxation years.

O’Connor J.T.C.C.:—This appeal was heard in Toronto, Ontario on September 13, 1995 and relates to the appellant’s 1984 taxation year.

Garon J.T.C.C.— These are appeals from assessments issued under subsection 227.1(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp) ("the Act") and under what was at the time section 68.1 of the Unemployment