McGowan v. The Queen, 95 D.T.C 5337, [1996] 2 CTC 18 (FCA) -- text
Bowman J.T.C.C.:—These appeals, from assessments for the 1990, 1991 and 1992 taxation years, were heard together. They involve a very narrow issue having to do with the deduction of interest. The facts are simple and are not disputed.