Hawrish v. R., [1999] 2 CTC 2886, 99 DTC 664 -- text
Garon T.C.J.:
Garon T.C.J.:
Registrar Gue nette :
Tremblay T.C.J.:
Beaubier T.C.J.:
Sarchuk T . C.J.:
Tremblay T.C.J.:
This appeal was heard under the informal procedure at Sherbrooke, Quebec, on June 5, 1996.
Mogan T.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.