Pinard J.T.C.C.: — These appeals are brought pursuant to subsection 172(2) of the Income Tax Act (the “Act”). The plaintiffs were reassessed by the Minister of National Revenue (the “Minister”) with respect to their 1984 and
Richard J.: — This is an appeal pursuant to subsection 175(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the “Act”), and section 48 of the Federal Court Act, R.S.C. 1985, c. F-7, from a decision of the Tax Court of Canada dated August 9, 1991, [1992] 1 C.T.C. 2004, 91 D.T.C. 1137 (T.C.C.) which dismissed appeals of two reassessments issued by the Minister of National Revenue (the Minister) on June 8, 1989, and confirmed on March 28, 1990.
McDonald J.A.: — This is an appeal from a judgment of the Tax Court of Canada dated December 14, 1994 which allowed the Respondent’s appeal and vacated the assessments made against him. As the appeal was heard with the appeal in Court
