Neil G Orser, Polaris Holdings Ltd, Lloyd Gladstone Powell, Michael Piro v. Minister of National Revenue, [1982] CTC 2302, 82 DTC 1332 -- text
D E Taylor:—These appeals, heard on common evidence in Edmonton, Alberta, on February 10, 1982, were lodged against income tax assessments for the following years:
Dr Lloyd G Powell (“Powell”) — 1975 & 1976