Beaubier T.C.J.:

• 1. Pursuant to the Reasons for Judgment dated May 27, 1997, motions for costs in respect to three Orders which denied motions of the Respondent:

  • (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.:

Bowman T.C.J.:

Beaubier T.C.J.:

MacGuigan J.A. (Robertson, McDonald, JJ.A., concurring):

1 The applicant has not succeeded in persuading us that Hamlyn J.T.C.C. made any reviewable error of law. On a s. 28 application that is our only jurisdiction.

2 The application must therefore be dismissed.

Tremblay T.C.J.:

1 This appeal was heard at Montréal, Quebec under the informal procedure on June 25, 1996.

1. Point at issue

2 According to the Notice of Appeal and the Reply to the Notice of Appeal, the issue is whether in computing his income for 1994 the appellant was entitled to claim child care expenses amounting to $4,592.

Tradif D.J.T.C.:

Robertson J.A.: