James v. The Queen, 2013 DTC 1135 [at 705], 2013 TCC 164 -- text
Canada Trustco Mortgage Company v. The Queen, 2004 TCC 792 -- text
Spence v. Canada Revenue Agency, 2012 DTC 5061 [at 6872], 2012 FCA 58 -- text
Siow v. The Queen, [2011] GSTC 99, 2011 TCC 301 -- text
Bouck v. Minister of National Revenue, 52 DTC 1090, [1952] CTC 90, [1952] 2 S.C.R. 17 -- text
KERWIN, J.:—The appellant, Mrs. Phyllis Bouck, was assessed to income tax for the year 1944 in an amount that she considers unauthorized by the provisions of the Income War Tax Act. She is the widow of Dr. Charles Bouck, who