Carter v. R., 99 DTC 585, [1999] 2 CTC 2553 (TCC) -- text
Teskey T.C.J.:
The Appellant appeals his reassessment of income tax for the year 1986.
Teskey T.C.J.:
The Appellant appeals his reassessment of income tax for the year 1986.
ABBOTT, J. (all concurring) :—The issue in this appeal is whether the appellant company was ‘‘associated’’ during the 1961 and 1962 taxation years with a second company, Strad- wick’s Limited, within the meaning ‘of Section 39 of the Income Tax