Baker v. R., [1998] 1 CTC 2663 -- text
Bowman T.C.J.:
Bowman T.C.J.:
McArthur T.C.J.:
Christie A.C.J.T.C.:
This appeal is governed by the informal procedure provided for under section 18 and following sections of the Tax Court of Canada Act. The year under review is 1992.
Bowie T.C.J.:
Beaubier T.C.J.:
Sarchuk T.C.J.:
O’Connor T.C.J.:
McArthur T.C.J.:
Judge Mogan of this Court heard the evidence of the case under appeal and put the following on record:
Hamlyn T.C.J.:
Margeson T.C.J.:
Both Appellants appealed to this Court from an assessment made by the Minister of National Revenue, (the Minister), notices of which were dated July 7, 1995, for the 1992 taxation year.