Sylvester Brygman v. Minister of National Revenue, [1979] CTC 3117, 79 DTC 855 -- text
The Chairman:—The appeal of Sylvester Brygman is from a reassessment dated April 26, 1977, whereby penalties in the amounts of $937.16, $2,307.72 and $2,450.55 were levied by the respondent pursuant to subsection 163(2) of the Income Tax