Huguette Gros-Louis v. Minister of National Revenue, [1988] 2 CTC 2376, 88 DTC 1627 -- text
Couture, C.J.T.C. [Translation]:—This appeal is from an assessment made by the respondent dated November 29, 1984 by virtue of which the sum of $13,251.67 received by the appellant during the 1982 taxation year was considered to be income for the