Petro-Canada v. The Queen, 2003 DTC 94 (TCC), aff'd supra.

Bowie T.C.J. rejected the evidence of a expert witness on the basis that the witness made frequent reference to both factual material that had...

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In valuing seismic data, Bowie T.C.J. took into account that in large transactions, such as those before him, purchasers would negotiate various...

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In order that Canadian exploration expenses of another oil and gas company ("Phillips" could be transferred to the taxpayer for purposes of the...

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