Labrèche v. Ministre Du Revenu National, [1999] 3 CTC 594, 99 DTC 5083 -- text
Desjardins J.A.:
Desjardins J.A.:
Décary J.A.:
These two appeals were heard together, and the following reasons apply equally to both.
Rothstein J.A.:
Evans J.:
McMahon J.:
Robertson J.A.:
Prothonotary Hargrave*.
Linden J.A.:
Rothstein J.A. (McDonald J.A. concurring):
Evans J.: