Arsenault v. R., [1999] 4 CTC 2379 (Informal Procedure) -- text
Bell T.C.J.:
Issue:
The issue is whether
(a) Workers’ Compensation benefits in the sum of $39,609.61 were properly included in the Appellant’s income for his 1996 taxation year, and
Bell T.C.J.:
The issue is whether
(a) Workers’ Compensation benefits in the sum of $39,609.61 were properly included in the Appellant’s income for his 1996 taxation year, and
Sarchuk T . C.J.:
Bowie T . C.J.:
Rip T.C.J.:
Daniel Rice has made an application for an extension of time to file a notice of objection to his income tax assessment for 1995.
Beaubier T.C.J.:
Lamarre Proulx T.C.J.:
Garon T.C.J.:
Lamarre Proulx T.C.J.:
Watson D.J.T.C.:
These appeals were heard in Sudbury, Ontario, on June 24, 1999 on common evidence under the Informal Procedure.
Teskey T.C.J. (orally):
HIS HONOUR: May I call you Meigan?
MS. TAI-OY-YONG: Yes you can.