Lemieux v. The Queen, 2014 DTC 1009 [at at 2531], 2013 TCC 304 (Informal Procedure) -- text
Arbutus Gardens Apartments Corp. v. R., 98 DTC 1795, [1998] 3 CTC 2972 (TCC) -- text
Bowman T.C.J.:
These appeals are from two assessments made against the appellant, a resident of Canada, under subsection 216(4) of the Income Tax Act in respect of two non-residents.