Beaubier T.C.J.:
1 This appeal, pursuant to the Informal Procedure, was heard at Calgary, Alberta on February 27, 1998. The assumptions in the Reply read as follows,
In so reassessing the Appellant, the Minister made the following assumptions of fact:
(a) Trisha is the Appellant's daughter;
(b) Trisha's date of birth is July 31, 1977;
(c) Trisha is dependent on the Appellant by reason of mental or physical infirmity;
Bell T.C.J.:
1 The issue is whether the Appellant, a director of Conpour Services Ltd. (“Conpour”), is liable under section 227.1 of the Income Tax Act (the “Act”) for taxes required to be deducted and remitted to the Receiver General for Canada by Conpour.
Bowman T.C.J.:
1 These appeals are from assessments for the 1993 and 1994 taxation years. They involve a narrow question of law concerning the effect on a provision of the Income Tax Act of a deeming provision in a provincial statute.
Bowman T.C.J.:
1 These appeals are from assessments for the 1994 and 1995 taxation years whereby the Minister of National Revenue denied the appellant's claim for a disability tax credit under section 118.3 of the Income Tax Act.
2 The question is whether in those years he had a severe and prolonged physical impairment, the effects of which were such that his ability to perform a basic activity of daily living was markedly restricted.
Marceau J.A.:
1 I have had the advantage of reading the reasons for judgment of Mr. Justice McDonald.
McArthur T.C.J.:
Bowman T.C.J.:
1 This appeal is from an assessment for the appellant's 1992 taxation year. It concerns a claim by him to deduct moving expenses under section 62 of the Income Tax Act.
Bowman T.C.J. (Orally):
1 This is an appeal from assessments made in 1994 and 1995, and it is made under the Income Tax Act for the 1994 and 1995 taxation year. The facts are quite straightforward. Mr. Brilla is a resident of Canada. He lives in Niagara Falls, but he works in Buffalo where he receives a salary from a United States company.
Sobier T.C.J.:
1 These appeals were heard on common evidence under the Informal Procedure of this Court.
Lamarre Proulx T.C.J.:
1 This is an appeal from an assessment made under section 227(10) of the Income Tax Act (the “Act”) for an amount payable by the appellant under section 227.1 of the Act. On March 2, 1994, the Minister of National Revenue (the “Minister”) made an assessment against the appellant, in his quality as director of the corporation, Les Services Alimentaires Le Banquetier Inc. (the “corporation”), in the amount of $65,319.29.
