Canada v. Bioartificial Gel Technologies (Bagtech) Inc., 2013 DTC 5155 [at at 6361], 2013 FCA 164 -- text
92735 Canada Ltd. v. R., 99 DTC 771, [1999] 2 CTC 2661 (TCC) -- text
Bowman 1.C.J.:
The appellant appeals from reassessments for the 1987, 1988, 1989, 1990 and 1991 taxation years.