Clark v. R., [1997] 2 CTC 2613, 97 DTC 1047 -- text
O’Connor T.CJ.:
It was agreed by counsel for both parties that the decision in the Income Tax appeal would apply also to the Canada Pension Plan and Unemployment Insurance appeals.
O’Connor T.CJ.:
It was agreed by counsel for both parties that the decision in the Income Tax appeal would apply also to the Canada Pension Plan and Unemployment Insurance appeals.
Sobier T.CJ.:
This is an application pursuant to section 174 of the Income Tax Act (the “Act”) for an Order for a determination of a question.
Beaubier T .C J .:
This matter was heard pursuant to the General Procedure at Vancouver, British Columbia on January 30 and 31, 1997.
Archambault T.C J .:
Bonner T.C J .:
Bowie T.C J .:
Sarchuk T.CJ.:
Lamarre Proulx T .C J .:
This is an appeal respecting the application of subsection 160(1) of the Income Tax Act (the “Act”).
Dubienski DJ.T.C.:
This appeal was heard at London, Ontario, on November 18, 1996. This is an appeal from assessments of income tax years made for the taxation years 1992 and 1993.
Bowie T.CJ.: