Rolka v. MNR, 62 DTC 1394, [1962] CTC 637 (Ex Ct) -- text
CAMERON, J.:—This is an appeal from a re-assessment to income tax made upon the appellant for the year 1953 and dated June 2, 1958. In his tax return for that year the respondent showed a taxable income of $12,472.00 and a tax payable of