Desrochers v. The Queen, 2000 DTC 962 (TCC)

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Text of decision

Date: 19990118

BETWEEN:

SANDRA DESROCHERS,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

The appeal from the assessment made under the Income Tax Act for the 1990 taxation year is dismissed.

Signed at Ottawa, Canada, this 18th day of January 1999.

"D. Hamlyn"

J.T.C.C.

Summaries

Summary Under

The taxpayer was estopped from disputing the existence of a partnership between her and her husband, having previously induced the Minister to...

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