Paradis v. R, [1997] 2 CTC 2557 -- text
Archambault T.C J .:
Archambault T.C J .:
Bonner T.C J .:
Bowie T.C J .:
Sarchuk T.CJ.:
Lamarre Proulx T .C J .:
This is an appeal respecting the application of subsection 160(1) of the Income Tax Act (the “Act”).
Dubienski DJ.T.C.:
This appeal was heard at London, Ontario, on November 18, 1996. This is an appeal from assessments of income tax years made for the taxation years 1992 and 1993.
Bowie T.CJ.:
Brulé T.CJ.:
Somers DJ.T.C.:
This appeal was heard in Toronto, Ontario on November 27, 1996, pursuant to the Informal Procedure of this Court.
Mogan T.CJ.: