Laurence Gifford v. Minister of National Revenue, [1991] 2 CTC 2254, 91 DTC 953 -- text
Mogan, T.CJ.:— The appellant and his former wife whom I I shall refer to as "W" were married in 1975. There were two children born of the marriage: Laura born in 1976 and Graham born in 1981. The appellant and W separated in 1986