Erskine v. R., [1999] 4 CTC 2559, 99 DTC 1182 -- text
Margeson 1.C.J.:
Margeson 1.C.J.:
Brulé T.C.J.:
This appeal was heard in Vancouver, British Columbia on August 9, 1999 and reserved.
Lamarre 17.C.,J.:
Tardif T.C.J.:
Watson D.]. T.C.:
This appeal was heard in Regina, Saskatchewan on August 5, 1999, under the Informal Procedure.
Hamlyn T . C.J.:
The appeals are for the 1992 taxation year. They were heard together.
Bell T.C.J.:
Watson D.J.T.C.:
This appeal was heard in Regina, Saskatchewan, on August 4, 1999 under the Informal Procedure.
Beaubier 7.C.J.:
This appeal pursuant to the Informal Procedure was heard at Ottawa, Ontario on July 30, 1999. The Appellant was the only witness.
Beaubier T.C.J.:
This appeal pursuant to the Informal Procedure was heard at Regina, Saskatchewan on August 27, 1999. The Appellant and his son Grant were the only witnesses.