Martineau v. R., [1998] 1 CTC 2468 -- text
Watson D.J.T.C. :
This appeal, which was heard under the informal procedure at Sherbrooke, Quebec, on April 24, 1996, concerns the 1990 taxation year.
Watson D.J.T.C. :
This appeal, which was heard under the informal procedure at Sherbrooke, Quebec, on April 24, 1996, concerns the 1990 taxation year.
Mogan T.C.J. :
Somers D.J.T.C. :
This appeal was heard at Ottawa, Ontario, on September 20, 1996, under the informal procedure.
Garon T.C.J. :
Archambault T.C.J. :
Beaubier T.C.J. :
This appeal pursuant to the Informal Procedure was heard at Halifax, Nova Scotia on September 26, 1997. The Appellant was the only witness.
McArthur T.C.J. :
Margeson T.C.J. :
It was agreed at the outset that these two cases would be heard on common evidence.
Bowman T.C.J. :
Sobier T.C.J. :