Herman A. Turkstra v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2405 -- text
Mogan, T.C.C.J.:— For the appellants 1990 taxation year, the Minister of National Revenue assessed interest of $7,036.43 and a penalty of $2,595.11 with respect to certain instalments of tax which the appellant did not pay on a quarterly basis during