Brulé T.C.J.:
1 These appeals, heard on common evidence, were as a result of the Minister of National Revenue (the “Minister”) disallowing business expenses claimed by the Appellants against their personal income in the taxation year 1993.
Lamarre Proulx T.C.J.:
Christie A.C.J.T.C.:
1 This appeal is governed by the informal procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The year under review is 1994.
2 The issues are whether the appellant is liable for interest under subsection 161(2) and to a penalty under section 163.1 of the Income Tax Act (“the Act”).
Strayer J.A.:
1 We are all of the view that the decision of the Tax Court Judge must be set aside and the matter remitted to that Court for a new hearing.
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.:
