Northcor Energy Ltd. v. R., [1998] 1 CTC 3178, 97 DTC 1060 -- text
Mogan T.C.J.:
Mogan T.C.J.:
Archambault T.C.J.:
Bowie 1.C.J.:
Taylor T.C.J.:
Taylor T.C.J.:
This is an appeal heard in Toronto, Ontario on April 7, 1997 and August 8, 1997 against an assessment under the Income Tax Act (the “Act”). The Notice of Appeal read in part as follows:
Lamarre T.C.J.:
These are appeals from assessments of the appellant for the 1989 and 1990 taxation years.
Lamarre Proulx T.C.J.:
The appellant is appealing under the informal procedure from reassessments made by the Minister of National Revenue (“the Minister”) for the 1990, 1991 and 1992 taxation years.
O Connor T.C.J.:
Lamarre Proulx T.C.J.:
This is an appeal under the informal procedure respecting the child tax benefit.
Garon T.C.J.: