Kelso Patry v. The Queen, 2013 DTC 1142 [at 757], 2013 TCC 107 (Informal Procedure) -- text
Canada v. Cascades Inc., 2009 DTC 6122, 2009 FCA 135 -- text
Scott v. Minister of National Revenue, 63 DTC 1121, [1963] S.C.R. 223 -- text
President's Choice Bank v. The Queen, 2009 TCC 170 -- text
Omer Reshad O/A Kabul Auto Sell v. The Queen, 2009 DTC 625, 2009 TCC 158 (Informal Procedure) -- text
Loewig v. The Queen, 2006 DTC 3500, 2006 TCC 476 (Informal Procedure) -- text
Smerchanski v. Minister of National Revenue, 76 DTC 6247, [1976] CTC 488, [1977] 2 SCR 23 -- text
The Chief Justice (concurred in by Martland, Judson, Ritchie, Spence, Dickson and de Grandpré, JJ):*—The two appeals to this Court, one by the individual taxpayer Smerchanski and the second by Eco Exploration Company Limited, a company under his control, raise the