Cuddie v. R., 98 DTC 1822, [1998] 3 CTC 2232 (TCC) -- text
Bell T.C.J.:
Bell T.C.J.:
Tremblay T.C.J.:
McArthur T.C.J. (orally):
THE REGISTRAR: Tax Court of Canada in Winnipeg is now open. The Honourable Judge Cameron McArthur presiding.
HIS HONOUR: Good morning.
MR. CHARTIER: Good morning.
Tardif T.C.J.:
This is an appeal from an income tax assessment the notice of which was issued on February 15, 1994.
Archambault T.C.J.:
Christie A.C.J.T.C.:
Christie A.C.J.T.C.:
This appeal is governed by the Informal Procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The year under review is 1994.
Bowman T . C.J.:
The appellant’s motion and the respondent’s motion were heard consecutively. The appellant seeks the following relief:
Bowman T.C.J.:
This motion is brought by the appellant for an order
(a) allowing the appeal; or
Sarchuk T.C.J.: