Headings

Smith v. The Queen, 2018 TCC 61 (Informal Procedure) -- attach -- Headings

heading provided guidance on the overall framework

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Hedges v. Canada, 2016 FCA 19 -- attach -- Headings

heading did not contemplate illegal drugs

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Canada (National Revenue) v. Greater Montréal Real Estate Board, 2008 DTC 6420, 2007 FCA 346 -- attach -- Headings

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Canadian Pacific Ltd. v. A.G. (Can.), [1986] 1 SCR 679 -- attach -- Headings

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Henderson Estate v. M.N.R, 73 DTC 5471, [1973] CTC 636 (FCTD), aff'd 75 D.TC 5332, [1975] C.TC 485 (FCA) -- attach -- Headings

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Kaiser v. MNR, 91 DTC 1057, [1991] 2 CTC 2168 (TCC) -- attach -- Headings

headings have higher status than marginal notes

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Canada v. Lehigh Cement Limited, 2014 DTC 5058 [at at 6849], 2014 FCA 103, aff'g 2013 DTC 1139 [at 740], 2013 TCC 176 -- attach -- Headings

provision not in Tax Avoidance Part of Act

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