Walker v. R., [1999] 2 CTC 2824, 99 DTC 686 -- text
Sarchuk 7.C.J.:
Sarchuk 7.C.J.:
Rip T.C.J.:
Gunther W. Schmidt and his wife, Lore G. Schmidt appeal from the following assessments of the Income Tax Act (“Act’) issued by the Minister of National Revenue (“Minister”):
O’Connor T.C.J.:
These appeals were heard at Saskatoon, Saskatchewan on January 21, 1999.
Bell T7.C.J.:
The issue for the 1990, 1991, 1992, 1993, 1994 and 1995 taxation years was stated in the pleadings to be:
St-Onge T.C.J. (orally):
Lamarre Proulx T.C.J.:
Sarchuk T.C.J.:
Garon A.C.J. T.C.:
Bell T.C.J.:
All references to sections are in respect of the Income Tax Act (the “Acf”).
Bowman T . C.J.: