Gaz Métropolitain Inc. v. R., [1999] 2 CTC 2116, 98 DTC 1751, 1998 CanLII 227 -- text
Archambault T.C.J.:
Archambault T.C.J.:
Rip T.C.J.:
Rip T.C.J.:
Sarchuk T.C.J.:
Tardif T.C.J.:
I must dispose of the merits of a motion submitted by the respondent asking the Court to dismiss the appeal on the ground that it lacks jurisdiction.
Lamarre Proulx T.C.J:
This is an appeal under the informal procedure with respect to the 1991] and 1992 taxation years.
Mogan T . C.J.:
McArthur T.C.J.:
Sarchuk T7.C.J.:
These are appeals by David P. Bergeron from assessments of tax for his 1992, 1993 and 1994 taxation years. Two issues were initially raised by the Appellant.
Noel J.A. (Desjardins J.A. concurring):