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.:

Robertson J.A. (Stone, Linden, JJ.A., concurring):

Rowe D.J.T.C.:

1 The appellant appeals from an assessment of income tax for his 1993 and 1994 taxation years. The Minister of National Revenue (the “Minister”) disallowed business losses in those years in the sums of $34,003 and $27,983, respectively, claimed by the appellant as having been incurred as a consequence of operating a business under the name, “McNally's German Wirehair Pointers”.

Beaubier T.C.J.:

1 This appeal pursuant to the Informal Procedure was heard at Saskatoon, Saskatchewan on June 26, 1997. The Appellant was the only witness.

2 The Appellant appealed the disallowance of claims for deducted meals in the amount of $3,643.20 in 1992 and $4,822.00 in 1993.

Bowman T.C.J.:

1 These appeals were heard together on common evidence. They are from assessments for the 1991, 1992 and 1993 taxation years and involve the disallowance of losses claimed from various commercial enterprises in which the appellants engaged in those years.