Sandhu v. R., [1998] 3 CTC 2828, 98 DTC 1889 -- text
Bell T.C.J.:
These three appeals were heard on common evidence.
Bell T.C.J.:
These three appeals were heard on common evidence.
Dussault T.C.J.:
Lamarre Proulx T.C.J.:
The appellant is appealing an assessment by the Minister of National Revenue (“the Minister”) for the 1995 taxation year.
McArthur T.C.J.:
This appeal is from assessments for the Appellant’s 1991, 1992 and 1993 taxation years.
Tardif T.C.J.:
This is an appeal from a notice of assessment for the 1995 taxation year;
for that year, the appellant claimed a dependant tax credit in respect of his mother, which the respondent disallowed.
Bell T.C.J.:
Lamarre Proulx, J.T.C.C.:
Bell T.C.J.:
This case was set down for hearing in St. John’s, Newfoundland on June 1, 1998.
Lamarre T.C.J.:
Beaubier T.C.J.:
This appeal pursuant to the Informal Procedure was heard at Castlegar, British Columbia on June 11, 1998. The Appellant was the only witness.