Armstrong v. R., [1997] 2 CTC 2615 -- text
Hamlyn T.C J .:
The Appellant appeals from an assessment for the 1993 taxation year, initially assessed on June 13, 1994.
Hamlyn T.C J .:
The Appellant appeals from an assessment for the 1993 taxation year, initially assessed on June 13, 1994.
O’Connor T.CJ.:
It was agreed by counsel for both parties that the decision in the Income Tax appeal would apply also to the Canada Pension Plan and Unemployment Insurance appeals.
Sobier T.CJ.:
This is an application pursuant to section 174 of the Income Tax Act (the “Act”) for an Order for a determination of a question.
Beaubier T .C J .:
This matter was heard pursuant to the General Procedure at Vancouver, British Columbia on January 30 and 31, 1997.
Archambault T.C J .:
Bonner T.C J .:
Bowie T.C J .:
Sarchuk T.CJ.:
Lamarre Proulx T .C J .:
This is an appeal respecting the application of subsection 160(1) of the Income Tax Act (the “Act”).
Dubienski DJ.T.C.:
This appeal was heard at London, Ontario, on November 18, 1996. This is an appeal from assessments of income tax years made for the taxation years 1992 and 1993.