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.:

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