Wilson v. The Queen, 88 DTC 6430, [1988] 2 CTC 222 (FCTD) -- text
The Associate Chief Justice: —In these actions brought pursuant to subsection 172(2) of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended, the plaintiff appeals the reassessments for the 1976 and 1977 taxation years