Subsection 7302(1)
Urban Centre
See Also
Benson v. MNR, 92 DTC 2145, [1992] 2 CTC 2631 (TCC)
Kenora and Keewatin, which alone did not meet the minimum population and population density requirements set out in Regulation 7302(1),...
Hutter v. MNR, 92 DTC 1750, [1992] 2 CTC 2088 (TCC)
Mogan J. rejected a submission of the Crown that in determining what constitutes an "urban area" one must look "at whether an area is found to be...