Morneau v. R., [1998] 1 CTC 2792 -- text
Lamarre Proulx T.C.J.:
The appellant is instituting an appeal under the informal procedure for the 1992 taxation year.
Lamarre Proulx T.C.J.:
The appellant is instituting an appeal under the informal procedure for the 1992 taxation year.
Lamarre Proulx T.C.J.:
This is an appeal under the informal procedure with regard to the appellant’s 1988 taxation year.
Lamarre Proulx T.C.J.:
The appellant is appealing under the informal procedure from reassessments made by the Minister of National Revenue (“the Minister”) for the 1990, 1991 and 1992 taxation years.
Lamarre Proulx T.C.J.:
Beaubier T.C.J.:
Archambault T.C.J.:
McArthur T.C.J.:
Watson D.J.T.C. (orally):
Beaubier T.C.J. .
This appeal pursuant to the Informal Procedure was heard at Cranbrook, British Columbia, on August 7, 1997. The Appellant was the only witness.
Sarchuk T.C.J.: