Chow v. The Queen, 2001 DTC 164 (TCC) -- text
Wilson v. Canada (Justice), 2012 DTC 5109 [at 7113], 2012 FC 280 -- text
Ellis v. The Queen, 2007 DTC 996, 2007 TCC 289, aff'd 2008 DTC 6230, 2008 FCA 92 -- text
Smith v. The Queen, 2011 DTC 1332 [at 1870], 2011 TCC 461 -- text
Delancy v. The Queen, 2004 DTC 2907, 2004 TCC 465 (Informal Procedure) -- text
Romar v. Canada, 2010 DTC 5076 [at 6816], 2009 FCA 48 -- text
Miller, The Estate of Carl Edward v. The Queen, 2002 DTC 1228 (TCC) -- text
Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159 -- text
Minister of National Revenue v. Wain-Town, 52 DTC 1138, [1952] CTC 147, [1952] 2 S.C.R. 377 -- text
KERWIN, J.:—We are called upon to decide whether the respondent, Wain-Town Gas and Oil Company, Limited, is liable to assessment for income tax and excess profits tax in the years 1944 and 1945, and the particular question is whether an item of $1,965.02