Farm Business Consultants Inc. v. The Queen, 95 DTC 200, [1994] 2 CTC 2450 (TCC), briefly aff'd 96 DTC 6085 (FCA) -- text

Bowman J.T.C.C.:—The appellant, Farm Business Consultants Inc., appeals to this court from eight reassessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the taxation years ending April 30,

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