Watson D.J.T.C.:

1 This appeal was heard at Sherbrooke, Quebec on April 25, 1996 under the informal procedure. The appeal relates to the 1992 and 1993 taxation years.

2 When the appellant filed his tax returns for the 1992 and 1993 taxation years, he claimed a tax credit of $719.61 ($4,233 × 17%) for a severe and prolonged mental or physical impairment in calculating his total non-refundable tax credits. He provided a duly completed form T2201 to this effect.

Brulé T.C.J.:

1 The Appellant brings this appeal against an assessment under the Income Tax Act (the “Act”) for the year 1991, as confirmed by the Minister of National Revenue (the “Minister”) on December 6, 1996. The appeal involves the Appellant's share of a loss claimed by him in a partnership with his ex-wife and another.

A J Frost:

A J Frost:

1 I shall now give my decision in the above income tax appeal from an assessment pertaining to the 1971 taxation year, wherein the Minister of National Revenue assessed the appellant on his share of profits realized on the sale of an apartment building.

2 The appeals of Murray Armel, Joseph C Goldenberg and Gordon Atlin were heard, together with this appeal, on common evidence.

The Assistant Chairman:

1 This is the appeal of David A K Payne from income tax assessments in respect of the appellant's 1971, 1972 and 1973 taxation years.

Cattanach, J:

1 These are appeals from the assessments to income tax by the Minister of National Revenue whereby the Minister disallowed claims for deductions from income made by the plaintiff in his 1969, 1970 and 1971 taxation years in the respective amounts of $2,112.68, $1,991.01 and $1,556.87.

The Assistant Chairman:

Linden J.A.:

The Assistant Chairman (orally: May 14, 1975):

1 The motion submitted to the Tax Review Board by respondent, to be excused from failing to plead in Mariette Delage-Moore v. MNR, is allowed.

2 In view of the various interpretations of Rule 7 of the Rules of Practice and Procedure in Appeals to the Tax Review Board, which this motion concerns, the Board takes this opportunity to clarify it through an order of the Board.

The Assistant Chairman:

1 This appeal is from an income tax assessment in respect of the 1972 taxation year.