Hans Johansen v. Minister of National Revenue, [1972] CTC 2645, 72 DTC 1528 -- text
A W Prociuk (orally):—The appellant herein appeals from the Minister’s reassessment in respect of the 1967 taxation year. The reassess- ment in question was made pursuant to the provisions of subsection 79C(17) by reason of the fact that the appellant, in the