Hamlyn T.C.J.:

1 The Appellant in these income tax appeals seeks the determination of a question of law under paragraph 58(1)(a) of the Tax Court of Canada Rules (General Procedure).

McArthur T.C.J.:

Tremblay T.C.J.:

1 This appeal was heard under the informal procedure at Montréal, Quebec, on October 21, 1996.

1. Point at Issue

2 According to the Notice of Appeal and the Reply to the Notice of Appeal, the point at issue is whether the appellant was correct in claiming amounts of $13,733 for 1992 and $9,263 for 1993 as business losses (ALGA Enterprise).

Sobier T.C.J.:

Hamlyn T.C.J.:

1 This appeal is in respect to the Appellant's 1990 taxation year.

2 In computing his income for the 1990 taxation year, the Appellant did not include in his income an amount of $70,000 pursuant to subsection 146(10) of the Income Tax Act (the “Act”).

Bowman T.C.J. (Orally):

1 These are my reasons for judgment in the case of William Brown v. Her Majesty the Queen, 97-748(IT)I.

2 These appeals are from assessments for the 1993 and 1994 taxation years. They involve the deductibility of certain expenses claimed by the appellant in the computation of his income for those years in carrying on a business. The appellant is a systems analyst, a computer consultant.

Lamarre Proulx T.C.J.:

1 This is an appeal under the informal procedure for the 1989 and 1990 taxation years. The point at issue is whether the appellant is entitled, for these taxation years, to a tax credit for persons with a severe and prolonged mental impairment within the meaning of sections 118.3 and 118.4 of the Income Tax Act (the “Act”).

Robertson J.A.:

Archambault T.C.J.:

1 These are appeals by Anne-Marie Paquette from tax benefit notices dated February 20 and June 20, 1994, indicating that she was not entitled to child tax benefits for the benefit months from January to October 1993. I must determine whether Ms. Paquette was an eligible individual during this period under the child tax benefit scheme set out in ss. 122.6 et seq. of the Income Tax Act (Act).

Bowie T.C.J.:

1 The Appellant appeals from his reassessment for income tax for the 1979 taxation year. He claims to be entitled to take into account in computing his income for taxation purposes a business loss suffered by him in connection with the business of distributing a speed reading course called “The Advanced Reading Course” (the course).