Reid v. MNR, 91 DTC 1443, [1991] 2 CTC 2715, [1991] 2 CTC 2697 (TCC) -- text
Bowman, T.C.J.:—This is a sad case but one in which I am unfortunately unable to grant any relief to the appellant. June Dillon Reid has lived for about 30 years with Stewart Reid. Some years ago, he divorced his first wife and continued