Howard v. R, [1997] 2 CTC 2458, 97 DTC 1340 -- text
Rowe DJ.T.C.:
Rowe DJ.T.C.:
Somers D.J.T.C.:
This appeal was heard in Toronto, Ontario, on November 27, 1996, pursuant to the Informal Procedure.
Sobier T.C J. (orally):
Dubienski J. orally):
Bell T.CJ.:
Bell T.CJ.:
Bell T.CJ.:
Bell T.CJ.:
Watson D.J.T.C.:
This appeal was heard at Sherbrooke, Quebec on April 24, 1996 under the informal procedure. The appeal relates to the 1991 taxation year.
Lamarre Proulx T.C.J.: