Barbara Arshinoff v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2850 -- text
Brulé, J.T.C.C.:—This appeal was brought under the informal procedure of the Tax Court of Canada Act, R.S.C. 1985, c. T-2. It concerns the appellant’s 1989 taxation year. She did not include in her income for that year the