Date: 2002-04-09
date: 2006-04-20
The appeals from the reassessments made under the Income Tax Act for the 1998, 1999 and 2000 taxation years are allowed with costs to the extent that the non-capital loss incurred by the Appellant in his 1992 taxation year is carried forward and applied as to $8,662 to his 1998 taxation year and as to $21,822 to his 1999 taxation year and the reassessments are referred back to the Minister of National Revenue for reconsideration and reassessment on the foregoing basis.
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