Semerikov v. R., [1999] 4 CTC 2080 (Informal Procedure) -- text
Watson DJ. T.C.:
Watson DJ. T.C.:
Watson D.]. T . C.:
This appeal was heard in Edmonton, Alberta on June 1, 1999, under the Informal Procedure.
Rowe D.J.T.C. (orally):
Hamlyn T.C.J.:
By Notice of Assessment no. 09581 dated July 19, 1995, the Minister of National Revenue (the “Minister”) assessed the Appellant for federal income tax deducted at source but not remitted by Multi-Ventures Ltd. (“Multi”).
Beaubier T.C.J.:
This Motion by the Appellant was heard by telephone conference on June 9, 1999. It is for the following relief:
Beaubier T.C.J.:
Mogan T.C.J.:
Rowe D.J.T.C. (orally):
Sarchuk T.C.J.:
Bowie 1.C.J.: