Roger Tremblay v. Minister of National Revenue, [1991] 1 CTC 2675, [1991] DTC 1009, [1991] 2 CTC 2147, [1991] DTC 1012 -- text
Lamarre Proulx, T.C.J.: —The appellant is appealing from reassessments by the respondent Minister of National Revenue for the 1984, 1985 and 1986 taxation years.