Guenter Wollitzer v. Her Majesty the Queen, [1995] 1 CTC 2996 -- text
Kempo J.T.C.C.:—The appellant appeals from a notice of reassessment bearing number 7049 dated January 16, 1991. The basis for the reassessment concerned his liability as a director of Fortune West Enterprises Inc. (the "company") for their failure to remit source