Desjardins J.A.:

1 This is an application for judicial review of a judgment of the Tax Court of Canada which dismissed the applicant's appeal from assessments made under the Income Tax Act for the 1990, 1991, 1992 and 1993 taxation years.

Létourneau J.A. (Desjardins J.A. concurring):

Facts and Issues

1 These are applications for judicial review of a decision of a Tax Court Judge which denied the Applicant the disability tax credit found in paragraphs 118.3(1)(a.1) and 118.4(1)(c) of the Income Tax Act (the “Act”).

Linden J.A.: