Phénix v. R., [1998] 1 CTC 2379, 98 DTC 1524 -- text
Archambault T.C.J. :
Archambault T.C.J. :
Beaubier T.C.J. :
This appeal pursuant to the Informal Procedure was heard at Halifax, Nova Scotia on September 26, 1997. The Appellant was the only witness.
McArthur T.C.J. :
Margeson T.C.J. :
It was agreed at the outset that these two cases would be heard on common evidence.
Bowman T.C.J. :
Sobier T.C.J. :
Beaubier T.C.J. :
Archambault T.C.J. :
McArthur T.C.J.:
Brulé T.C.J.: