Date: 19971217

     Docket: A-58-97

CORAM:      PRATTE J.A.

         ROBERTSON J.A.

         GRAY D.J.

IN THE MATTER OF THE Income Tax Act

AND IN THE MATTER OF a claim for a Disability Tax Credit by Natalie Howorun to Revenue Canada

AND IN THE MATTER OF an appeal to the Tax Court of Canada by the claimant Natalie Howorun, from a decision by the Minister of Revenue Canada, Judgment regarding said appeal rendered September 30, 1996.

BETWEEN:

     NATALIE HOWORUN

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

Heard at Toronto, Ontario, Wednesday, December 17th, 1997.

Judgment delivered at Toronto, Ontario, Wednesday, December 17th, 1997.

REASONS FOR JUDGMENT BY:      PRATTE, J.A.

---

Date: 19971217

Docket: A-58-97

CORAM:      PRATTE J.A.

         ROBERTSON J.A.

         GRAY D.J.

IN THE MATTER OF THE Income Tax Act

AND IN THE MATTER OF a claim for a Disability Tax Credit by Natalie Howorun to Revenue Canada

AND IN THE MATTER OF an appeal to the Tax Court of Canada by the claimant Natalie Howorun, from a decision by the Minister of Revenue Canada, Judgment regarding said appeal rendered September 30, 1996.

BETWEEN:

     NATALIE HOWORUN

     Applicant

     - and -

     HER MAJESTY THE QUEEN

     Respondent

     REASONS FOR JUDGMENT

Pratte J.

[1]      The majority of the Court is of the view that the Tax Court judge

     did not make a reviewable error in deciding as he did.

         Robertson J.A. is of a different opinion.

         The application will therefore be dismissed.

"Louis Pratte"

J.A.

                  FEDERAL COURT OF CANADA

     Names of Counsel and Solicitors of Record

DOCKET:                      A-58-97

STYLE OF CAUSE:             NATALIE HOWORUN

                             - and -

HER MAJESTY THE QUEEN

           

DATE OF HEARING:             DECEMBER 17, 1997

PLACE OF HEARING:             TORONTO, ONTARIO

REASONS FOR JUDGMENT BY:      PRATTE, J.A.

Delivered at Toronto, Ontario

on Wednesday, December 17, 1997

APPEARANCES:                 

                             Ms. Natalie Howorun

                                 For the Applicant

                             Ms. Marie Thérèse Boris

                             Mr. Sean P. O'Donnell

                                 For the Respondent

SOLICITORS OF RECORD:         

                             Ms. Natalie Howorun

                             28 Hawthorne Road

                             Weston, Ontario

                             M9R 1P3

                    

                                 For the Applicant

                

                             George Thomson

                             Deputy Attorney General

                             of Canada

                                 For the Respondent                 

---

FEDERAL COURT OF APPEAL

Date: 19971217

Docket: A-58-97

BETWEEN:

NATALIE HOWORUN

Applicant

-and-

HER MAJESTY THE QUEEN

& IMMIGRATION

Respondent

REASONS FOR JUDGMENT