Jex v. R., 98 DTC 1377, [1998] 2 C.T.C. 2688 (TCC) -- text

Sarchuk T.C.J.:

1 This is an appeal by David W. Jex (the Appellant) from a reassessment of tax with respect to his 1992 taxation year. The sole issue is whether the Appellant received a benefit in respect of, in the course of, or by virtue of his employment with Revenue Canada in the amount of $1,289 in the 1992 taxation year.

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