Hugessen J.A.:
1 This is an application for judicial review of a decision of the Tax Court of Canada reported at[1996] 2 C.T.C. 2631which allowed the taxpayer's appeal of a reassessment by the Minister claiming an amount allegedly refunded in excess of what the taxpayer was entitled to.
Watson D.J.T.C.:
1 These appeals dealing with the Appellant's 1994 and 1995 taxation years were heard on common evidence with consent of the parties under the Informal Procedure in Belleville, Ontario, on June 5, 1997.
Campbell J.:
Let the attached transcript of my Reasons for Judgment delivered orally from the bench at Winnipeg, Manitoba, on October 1, 1997, now edited, be filed to comply with section 51 of the Federal Court Act.
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 Two motions respecting these matters were heard by telephone conference on June 24, 1997.(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.:
