Gosselin v. R., [1997] 2 CTC 2830 -- text
Dussault T.CJ.:
This is an appeal from an assessment made pursuant to s. 160 of the Income Tax Act (the “Act”) on August 26, 1993, numbered 9844.
Dussault T.CJ.:
This is an appeal from an assessment made pursuant to s. 160 of the Income Tax Act (the “Act”) on August 26, 1993, numbered 9844.
Dussault T.C.J.:
Accordingly, here is my judgment in these three cases: first, a technical matter.
Archambault T.CJ .:
Archambault T .C J .:
Brulé T.CJ.:
Pursuant to the status hearing of October 1, 1996, the hearing of this appeal was set down for 27 and 28 February, 1997.
P.R. Dussault T.CJ.:
Lamarre Proulx T.C J .:
These appeals concern the Appellant’s taxation years ending December 24, 1986, December 31, 1987 and December 31, 1988.
Beaubier T.C J .:
Hamlyn T.CJ.:
In computing income for the 1991 and 1992 taxation years, the Appellant reported the amounts of $8,400 and $5,563 respectively as alimony or maintenance income.
Léger DJ.T.C.:
This appeal was heard in Sydney, Nova Scotia, on October 9, 1996, at which time briefs on law were requested from the parties and were received by me on November 24, 1996.