Sénéchal v. The Queen, 2011 DTC 1357 [at 1997], 2011 TCC 365 (Informal Procedure) -- text
Continental Bank of Canada v. Canada, 98 DTC 6501, [1998] 2 S.C.R. 358, [1998] 4 CTC 77 -- text
Bastarache J.:
In light of my disposition of the appeal in Continental Bank of Canada v. À. S.C.C., No. 25532 [reported at (1998), 98 D.T.C. 6505 (S.C.C.)], released concurrently (“Leasing Appeal”), the issues in this appeal no longer arise. I will, however, comment on the validity of the Minister’s approach to the reassessment of Continental Bank of Canada (“The Bank”).
Continental Bank Leasing Corp. v. Canada, 98 DTC 6505, [1998] 2 SCR 298, [1998] 4 CTC 119 -- text
Bastarache J.:
Lapierre v. The Queen, 2013 DTC 1090 [at 495], 2012 TCC 299 -- text
CDSL Canada Limited v. Canada, 2010 DTC 5055 [at 6746], 2008 FCA 400 -- text
Wigmar Holdings Ltd. v. R., 97 DTC 5203, [1997] 2 CTC 263 (FCA) -- text
Strayer J.A.:
Facts
This is an appeal from a decision of the Tax Court of May 27, 1994,
Yunger v. The Queen, 2000 DTC 2153 (TCC) -- text
Tesainer v. The Queen, 2008 DTC 2807, 2008 TCC 101 -- text
Brewster v. The Queen, 2012 DTC 1178 [at 3451], 2012 TCC 187 (Informal Procedure) -- text
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