Meier v. Canada Revenue Agency, 2011 DTC 5127 [at 6071], 2011 FC 840 -- text
L.d.g. 2000 Inc. v. The Queen, 2003 DTC 827 (TCC) -- text
Canada v. Carlson, 2002 DTC 6893, 2002 FCA 145 -- text
Boersen v. The Queen, 2007 DTC 1696, 2007 TCC 671 (Informal Procedure) -- text
LJP Sales Agency Inc. v. Canada (Minister of National Revenue), 2006 DTC 6442, 2006 FC 735 -- text
Honeywell Limited v. The Queen, 2006 DTC 3124, 2006 TCC 325 -- text
Lequier v. The Queen, 2013 DTC 1012 [at 68], 2012 TCC 380 -- text
McDonald v. The Queen, 98 DTC 2151, [1998] 4 CTC 2569 (TCC) -- text
Rip T.C.J.:
In his appeals from income tax assessments for 1992 and 1993 taxation years, Douglas J. McDonald claims that he was not in receipt of benefit due to his personal use of an automobile owned or leased by his employer pursuant to subsection 6(1) of the Income Tax Act (“Act’’).