Tigney Technology Inc. v. R., [1997] 2 CTC 2333 -- text
Bell T.C.J.:
Bell T.C.J.:
Rip T.C.J.:
Beaubier T.C.J.:
These matters were heard jointly on common evidence pursuant to the Informal Procedure at Saskatoon, Saskatchewan, with the consent of the parties. The Appellants’ father, Murray McMillan, was the only witness.
Teskey T.C.J.:
Somers D.J.T.C.:
This appeal was heard in Sudbury, Ontario, on October 28, 1996.
Bowman T.C.J.:
McArthur T.C.J.:
Bowman T.C.J.:
Mogan T . C.J.:
Somers D.J.T.C. .
This appeal was heard in Toronto, Ontario, on November 25, 1996 pursuant to the Informal Procedure of this Court concerning the Appellant’s 1992, 1993 and 1994 taxation years.