Fournier v. R., [1999] 4 CTC 2247 (Informal Procedure) -- text
Rip T.C.J.:
Rip T.C.J.:
Teskey T.C.J. (orally):
The Appellant appeals reassessment of income tax for the year 1993.
Beaubier T.C.J. (orally):
Reeve T .0.:
Sarchuk T.C.J.:
Garon A.C.J.T.C.:
These are appeals from the assessments made by the Minister of National Revenue for the 1991, 1992, 1993 and 1994 taxation years.
Beaubier T.C.J.:
This appeal pursuant to the Informal Procedure was heard at Ottawa, Ontario on July 29 and 30, 1999. The Appellant testified. The Respondent called Jeff Johnson, C.A., Revenue Canada’s auditor on the file.
Beaubier T.C.J.:
Hamlyn T.C.J.:
O’Connor T . C.J.:
This appeal was heard at Edmonton, Alberta on July 26, 1999 pursuant to the Informal Procedure of this Court.
The only witness to give evidence was the Appellant himself.