Wallace v. R., [1998] 1 CTC 3010 -- text
Watson D.J.T.C.:
This appeal, heard in Toronto, Ontario, on August 7, 1997 concerns the 1991, 1992 and 1993 taxation years.
Watson D.J.T.C.:
This appeal, heard in Toronto, Ontario, on August 7, 1997 concerns the 1991, 1992 and 1993 taxation years.
Taylor T.C.J.:
Watson D.J.T.C.:
Bell T.C.J.:
Bowman T . C.J.:
Bell T.C.J.:
Brulé T.C.J. (orally):
Beaubier T.C.J.:
This appeal pursuant to the General Procedure was heard at Toronto, Ontario on September 8-12, 1997.
Beaubier T.C.J.:
These appeals pursuant to the Informal Procedure were heard together on common evidence by consent of the parties at Penticton, British Columbia on October 9, 1997. Mr. Ferguson was the only witness.
Rip T.C.J.: