Vittorio Coscarella v. Minister of National Revenue, [1984] CTC 3067, 85 DTC 3 -- text

Cardin, TCJ:—The Minister of National Revenue assessed Vittorio Coscarella, employing the “net worth” method of ascertaining income, and included in the computation of the appellant’s income for the 1976, 1977 and 1978 taxation years, amounts of $8,091.26, $16,917.04

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