Paul E Caouette, Yvonne Caouette v. Minister of National Revenue, [1984] CTC 2447, 84 DTC 1413 -- text
Brulé, TCJ:—This is a joint application by Paul E. Caouette and by Yvonne Caouette made pursuant to section 167 of the Income Tax Act to extend the time within which notices of appeal may be instituted to the Tax Court of