Gastrebski v. The Queen, 94 DTC 6355 (FCA)

The taxpayer, who was hospitalized and treated as an out-patient for severe depression until March 1973 and then returned to work until 1983, when...

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Linden J.A. found it inadvisable to limit the meaning of the word "event" in s. 19(1) of the Income Tax Application Rules to sudden or trumatic...

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In finding that the standard for review by the Court of Appeal was the same for appeals from informal Tax Court decisions as for appeals from the...

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