Sunatori v. Canada, 2011 DTC 5153 [at 6175], 2011 FCA 254 -- text
Central Springs Limited v. The Queen, 2010 DTC 1258 [at 4409], 2010 TCC 543 (Informal Procedure) -- text
Brauer v. The Queen, 2013 DTC 1014 [at 74], 2012 TCC 382 -- text
Thibault v. R., 99 DTC 489, [1999] 2 CTC 2645 (TCC) -- text
Lamarre Proulx T.C.J.:
These are appeals in respect of the 1987 and 1989 taxation years.
Zaffino v. The Queen, 2007 DTC 1178, 2007 TCC 388 (Informal Procedure) -- text
Dupont Canada Inc. v. Canada, 2001 DTC 5269, 2001 FCA 114 -- text
Minister of National Revenue v. Fitzgerald, [1949] CTC 101, [1949] SCR 453 (SCC) -- text
RAND, J.:—This appeal arises out of an unusual situation, the facts of which, however, can be shortly stated.