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).

Lamarre T.C.J.:

Somers D.J.T.C.:

1 This is an application for an extension of time to file a Notice of Appeal with the Tax Court of Canada pertaining to the reassessment of the 1990 taxation year.

Bowie T.C.J.:

Bowie, J.T.C.C.:

1 The Appellant, when filing his income tax return for the taxation year 1994, claimed both a credit for tuition under section 118.5 of the Income Tax Act (the Act), and an education credit under section 118.6. These were disallowed by the Minister of National Revenue on reassessment.

Beaubier T.C.J.:

1 These appeals were heard on common evidence in Toronto, Ontario on May 14 and 15, 1997.

2 The Appellants testified and called John R. McDougall, Mrs. McDougall's husband; Catherine Sharpe, Mrs. McDougall's daughter; Michael Tilley, C.A.; and Michael Fraser, C.A., Mrs. Fraser's son. The Respondent did not call any witnesses.

Watson D.J.T.C.:

1 This appeal was heard under the Informal Procedure in Toronto, Ontario on December 9, 1997.

Bowie T.C.J.: