Bow River Pipe Lines Ltd. v. R., [1998] 3 CTC 2394, 98 DTC 1809 -- text
Christie A.C.J.T.C.:
Christie A.C.J.T.C.:
McArthur T.C.J., (orally):
I am going to allow the appeal and will not give my reasons at this time. I will not give them at all, unless it is required.
Sarchuk T.C.J.:
O’Connor T.C.J.:
This appeal was heard at Toronto, Ontario on February 19, 1998 pursuant to the Informal Procedure of this Court. The appeal relates to the Appellant’s 1995 taxation year.
Beaubier T.C.J. .
This appeal pursuant to the Informal Procedure was heard at Vancouver, British Columbia on April 24, 1998. The Appellant was the only witness.
McArthur T.C.J. .
Lamarre Proulx T.C.J.:
The appellant is appealing under the informal procedure from the reassessment by the Minister of National Revenue (the “Minister”) for the 1993 taxation year.
Couture C.J.T.C.C.:
O’Connor T.C.J.:
Lamarre Proulx T.C.J.: