830480 Alberta Inc. v. The Queen, 2013 DTC 1027 [at at 132], 2012 TCC 424 -- text
Witkin v. R., 98 DTC 1933, [1998] 3 CTC 2869 (TCC) -- text
Beaubier T. C.]. :
These appeals pursuant to the General Procedure were heard together on common evidence by consent of the parties at Toronto, Ontario from May 4 to May 6, inclusive and on May 8 and 11, 1998.