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     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
                                            
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