Debou v. R., [1999] 4 CTC 2382 (Informal Procedure) -- text
Margeson 1.C.J.:
This matter proceeded on the basis of an agreed statement of facts as set out below.
Statement of agreed facts
Statement of agreed facts as typed written and attached.”
Margeson 1.C.J.:
This matter proceeded on the basis of an agreed statement of facts as set out below.
Statement of agreed facts as typed written and attached.”
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.