Marzen Artistic Aluminum Ltd. v. The Queen, 2014 DTC 1145 [at at 3433], 2014 TCC 194, aff'd 2016 DTC 5018 [at 6600], 2016 FCA 34 -- text
Bowland v. R., 99 DTC 998, [1999] 4 CTC 2530 (TCC) -- text
Hamlyn T.C.J.:
These are appeals with respect to the 1993 and 1994 taxation years.