Mogan T.C.J.:

Mogan T.C.J.:

1 The Appellant was temporarily disabled as a result of an automobile accident. The issue in this appeal is whether a certain amount paid by an insurance company with respect to the Appellant's temporary disability is to be included in the computation of her income.

Somers D.J.T.C.:

1 This appeal was heard at Ottawa, Ontario, on September 18, 1996.

Beaubier T.C.J.:

• 1. Pursuant to the Reasons for Judgment dated May 27, 1997, motions for costs in respect to three Orders which denied motions of the Respondent:

  • (a) Two Orders dated February 24, 1997, one of which was appealed and upheld by the Federal Court of Appeal with a special order for costs.

  • (b) One Order dated March 14, 1997 which was not appealed.

Hamlyn T.C.J.:

1 These are appeals with respect to the Appellant's 1992 and 1993 taxation years wherein the Appellant seeks to reduce his assessed tax liability on the basis of a variety of Canadian Charter of Rights and Freedoms (the “Charter”), the Constitution Act, 1867 challenges to the Income Tax Act (the “Act”).

Tremblay T.C.J.:

1 This appeal was heard at Québec, Quebec, on January 10, 1996, under the informal procedure. Furthermore, in response to a request by the respondent to reopen the hearing, a conference call was set for April 22, 1996, and the matter was heard on that date.

Taylor T.C.J.:

Bowman T.C.J.:

Beaubier T.C.J.:

MacGuigan J.A. (Robertson, McDonald, JJ.A., concurring):

1 The applicant has not succeeded in persuading us that Hamlyn J.T.C.C. made any reviewable error of law. On a s. 28 application that is our only jurisdiction.

2 The application must therefore be dismissed.