Chase Manhattan Bank of Canada v. R., [1997] 2 CTC 3097, 97 DTC 349 -- text
McArthur T.CJ.:
McArthur T.CJ.:
Bonner T .CJ .:
Hamlyn T.CJ.:
This appeal is for the Appellant’s 1994 taxation year.
Teskey T.C.J.:
These two Appeals are heard on common evidence. Both Appellants appealed the assessment of the tax made pursuant to Section 227 of the Income Tax Act (the Act).
Archambault T.CJ.:
Taylor T.CJ.:
Bowie T.C.J.:
Mogan T.CJ.:
St-Onge T.CJ .:
Taylor T.CJ.: