Arthur Clemiss v. Minister of National Revenue, [1987] 2 CTC 2275, 87 DTC 569 -- text
Bonner, T.CJ.: — The appellant appeals from assessments of income tax for the 1977, 1979 and 1980 taxation years. At all relevant times the appellant was president and one of the directors of B.X. Development Limited (hereinafter "B.X."). B.X. was