Tardif T.C.J.:
1 The two appeals were heard on common evidence. These are appeals brought from assessments made by the respondent on October 19, 1993 and confirmed on June 9, 1995. The respondent relied on sections 3, 9, 10, 38, 39, 40 and 54 and subsection 248(1) of the Income Tax Act (the “Act”).
McArthur T.C.J.:
1 This appeal is from an assessment for the 1994 taxation year and involves a claim for a deduction for a clergyman's residence pursuant to paragraph 8(1)(c) of the Income Tax Act.
Tremblay T.C.J.:
1 This appeal was heard under the informal procedure at Montréal, Quebec on April 29, 1997.
2 According to the Notice of Appeal and the Reply to the Notice of Appeal, the point at issue is whether the appellant is well founded to claim the amount of $719.61 (17% of $4,233) for a disability amount transferred from a dependant other than his spouse for each taxation year 1993 and 1994 respectively.
Tremblay T.C.J.:
1 This appeal was heard under the informal procedure at Montréal, Quebec on November 17, 1995.
2 According to the notice of appeal and the reply to the notice of appeal, the point at issue is whether the parcel of lot P-339 situated in the City of Laval which the appellant disposed of during its 1989 taxation year was inventory property.
Bowman T.C.J.:
1 I will give brief Reasons. This is an appeal from assessments 1992 and 1993 under which the Appellant was denied the disability tax credit provided by Section 118.3 and 118.4.
Linden J.A.:
Lamarre T.C.J.:
Beaubier T.C.J.:
1 These appeals pursuant to the Informal Procedure were heard at Edmonton, Alberta on June 6, 1997. The Appellant testified and the Respondent called Brent Aylesworth, Revenue Canada's appeals officer, in respect to this matter.
Bowie T.C.J.:
Bowie T.C.J.:
