Brulé T.C.J.:

1 This is an appeal by Mr. Dubé concerning his 1986 and 1988 taxation years.

Issues

• 1) whether the Minister of National Revenue (the “Minister”) was barred from issuing the Notice of Reassessment dated May 29, 1992 in respect of the appellant's 1986 taxation year;

• 2) whether the Appellant received a bonus in the amount of $109,771 in the 1988 taxation year; and

Hamlyn T.C.C.:

1 These are appeals for the 1989, 1990, 1991, 1992, 1993 and 1994 taxation years. They were heard under the informal procedure.

Rip T.C.J.:

Margeson T.C.J.:

Dussault T.C.J.:

1 These appeals were heard under the informal procedure. They are appeals from assessments for the appellant's 1994 and 1995 taxation years in which the Minister of National Revenue (the “Minister”) denied him the credit for mental or physical impairment provided for in sections 118.3 and 118.4 of the Income Tax Act (the “Act”).

Sobier T.C.J.:

Giles A.S.P.:

Bowie T.C.J.:

McDonald J.A.:

Mogan T.C.J.: