Kelley v. R., [1999] 4 CTC 2274, 99 DTC 1018 -- text
Registrar Guenette :
Registrar Guenette :
Bonner T.C.J.:
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.