Gowland v. R., [1998] 1 CTC 2993 -- text
Bell T.C.J.:
Bell T.C.J.:
Brulé T.C.J. (orally):
Beaubier T.C.J.:
This appeal pursuant to the General Procedure was heard at Toronto, Ontario on September 8-12, 1997.
Beaubier T.C.J.:
These appeals pursuant to the Informal Procedure were heard together on common evidence by consent of the parties at Penticton, British Columbia on October 9, 1997. Mr. Ferguson was the only witness.
Rip T.C.J.:
Somers D.J.T.C.:
This appeal was heard in Toronto, Ontario, on October 6, 1997, pursuant to the Informal Procedure of this Court concerning the Appellant’s 1992 and 1993 taxation years.
Beaubier T.C.J.:
Archambault T.C.J.:
Rip T.C.J.:
Somers D.J.T.C.:
This appeal was heard in Toronto, Ontario, on October 10, 1997, pursuant to the Informal procedure of this Court.