Hughes Homes Inc. v. R, [1998] 1 CTC 2367, 98 DTC 1082 -- text
McArthur T.C.J. :
McArthur T.C.J. :
Margeson T.C.J. :
It was agreed at the outset that these two cases would be heard on common evidence.
Bowman T.C.J. :
Sobier T.C.J. :
Beaubier T.C.J. :
Archambault T.C.J. :
McArthur T.C.J.:
Brulé T.C.J.:
Rip T.C.J.:
Bowie T.C.J.: