Michaud v. R., [1998] 3 CTC 2517 -- text
Watson D.J.T.C.:
This appeal was heard at Québec, Quebec, on September 10, 1997.
Watson D.J.T.C.:
This appeal was heard at Québec, Quebec, on September 10, 1997.
Bowman T.C.J.:
These appeals are from assessments for the appellant’s 1990, 1991 and 1992 taxation years. The issues as they appear from the notices of appeal and the replies are as follows:
Tanasychuk T.O., T.C.C.:
Margeson T.C.J.:
This appeal is in respect of an assessment for the taxation years 199] and 1993, notice of which was dated September 28, 1995, confirmed on May 7, 1996.
Rip T.C.J.:
Sarchuk T.C.J.:
Christie A.C.J.T.C.:
O’Connor T.C.J.:
These appeals were heard at Toronto, Ontario on April 8, 1998 pursuant to the Informal Procedure of this Court.
Testimony was given by the Appellant and by one Kenneth Reid.
Beaubier T.C.J.:
Mogan T.C.J.: