Mogan, T.C.J.:—The issue in this appeal is whether the appellant, in her special circumstances, is entitled to the child tax credit for 1988. The respond ent admitted all of the facts alleged in the notice of appeal and the parties filed with

Margeson, T.C.J. [Orally]This is an appeal by the taxpayer, a doctor, from the assessment of the Minister of National Revenue dated August 23, 1988, for instalment interest in the amount of $2,770. The facts disclose, according to the appellant, that in the years

Margeson, T.C.J. [Orally]:—It was agreed at the outset by the parties that the facts as set out in the pleadings would be accepted by both parties as the facts in the case, and the case proceeded on the basis of an argument on the interpretation of

Tremblay, T.CJ. [Translation]:—These two appeals were heard on common evidence in the city of Sherbrooke, Québec.

Christie, A.C.J.T.C.:—These appeals which relate to 1981, 1982, 1983 and 1984 were heard on common evidence. The appellants are husband and wife. At the outset of the hearing counsel for the appellants informed the court that the appeals regarding 1981 had

Mogan, T.C.J.:—The issue in this appeal is whether certain interest derived from term deposits during the appellant's 1983 and 1984 taxation years was income from an active business as claimed by the appellant or income from property as claimed by the

Tremblay, T.C.J. [Translation]:—These two appeals were heard on common evidence in Québec, Québec.

Tremblay, T.C.J. [Translation]:—This appeal was heard on July 24, 1990, in Québec, Québec.

Watson, D.J.T.C.:—This appeal, heard in Toronto, Ontario, on November 15, 1990, is from the Minister of National Revenue's reassessment of income tax for the appellant's 1984 taxation year.

Kempo, T.C.J.:—This appeal concerns the appellant's 1983 taxation year wherein the respondent reassessed the appellant by adding to her income the amount of $37,382.75 pursuant to subsections 15(2) and 15(2.1) of the Income Tax Act, R.S.C. 1952, c. 148