Fernand Pellerin and Atelier d'Usinage Marmen Inc. v. Minister of National Revenue, [1991] 1 CTC 2011, 91 DTC 107 -- text
Tremblay, T.C.l.:—These appeals were heard on common evidence on March 28 and 31,1989 in the city of Québec, Québec.
Tremblay, T.C.l.:—These appeals were heard on common evidence on March 28 and 31,1989 in the city of Québec, Québec.
Couture, C.T.C.J.:—These appeals refer to the appellant's 1978, 1979, 1980 and 1981 taxation years. The appellant acted on his own behalf and adduced the following uncontradicted evidence.