Pezzelato v. The Queen, 96 DTC 1285 (TCC)

A consent judgment allowing an appeal by the taxpayer from a reassessment of its 1988 taxation year was based on a representation by him that...

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In obiter dicta, Bowman TCJ. accepted a submission that if the taxpayer were taxable under s. 80.4(1)in its 1988 taxation year in respect of...

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The taxpayer's employer loaned him $250,000 to purchase a home on his move from Ingersoll, Ontario to Toronto because the taxpayer could not sell...

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