Vibe v. R., [1998] 3 CTC 2856, 98 DTC 1684 -- text
Garon T.C.J.:
These are appeals from income tax reassessments concerning the 1989, 1990 and 1991 taxation years.
Garon T.C.J.:
These are appeals from income tax reassessments concerning the 1989, 1990 and 1991 taxation years.
Tremblay T.C.J.:
This appeal was heard at Montréal, Quebec, on November 10, 1997, pursuant to the informal procedure.
Beaubier T.C.J.:
This appeal pursuant to the Informal Procedure was heard at Castlegar, British Columbia on June 11, 1998. The Appellant was the only witness.
Rowe T . C.J.:
Tremblay T.C.J.:
This appeal was heard at Chicoutimi, Quebec, on October 16, 1997. Point at issue
O’Connor T.C.J.:
Bell T.C.J.:
These three appeals were heard on common evidence.
Dussault T.C.J.:
Lamarre Proulx T.C.J.:
The appellant is appealing an assessment by the Minister of National Revenue (“the Minister”) for the 1995 taxation year.
McArthur T.C.J.:
This appeal is from assessments for the Appellant’s 1991, 1992 and 1993 taxation years.