Edmondson v. MNR, 88 DTC 1542, [1988] 2 CTC 2185 (TCC) -- text
Brule, T.C.J.: —By notice dated September 3, 1986 the Minister assessed the appellant under subsection 227.1(1) of the Income Tax Act ("Act") for tax and penalty, and interest thereon in the amount of $24,772.02 in respect of