Austin v. R., 99 DTC 710, [1999] 2 CTC 2270 (TCC) -- text
Bowman T.C.J.:
This appeal is from an assessment for the 1989 taxation year whereby the appellant was denied a deduction under paragraph 8(1 )(c) of the Income Tax Act relating to a clergyman’s residence.
Audet v. The Queen, 2012 DTC 1208 [at 3556], 2012 TCC 162 (Informal Procedure) -- text
Sutcliffe v. The Queen, 2006 DTC 2076, 2005 TCC 812 -- text
Kruger Wayagamack Inc. v. The Queen, 2015 DTC 1112 [at 667], 2015 TCC 90, aff'd 2016 FCA 192 -- text
Jennings v. The Queen, 2015 DTC 1117 [at 743], 2015 TCC 96 (Informal Procedure) -- text
Atlantic Sugar Refineries v. Minister of National Revenue, 49 DTC 602, [1949] S.C.R. 706 -- text
Canadian General Electric Company v. The Minister of National Revenue, 61 DTC 1300, [1961] CTC 512, [1962] S.C.R. 3, [1961] CTC 511 -- text
MARTLAND, J.:—The facts involved in this appeal, which are not in dispute, have been fully and completely stated in the judgment of the Exchequer Court and are here restated.