Henry C Paetkau, Dianne Paetkau v. Minister of National Revenue, [1985] 1 CTC 2135, 85 DTC 149 -- text
Taylor, TCJ:—These appeals were heard on common evidence in Toronto, Ontario, on December 7, 1984 and related to the taxation years 1978 and 1981 for Henry Paetkau, and the years 1981 and 1982 for Dianne Paetkau, his wife. No question was raised