Woodward's Pension Society v. The Minister of National Revenue, 62 DTC 1002, [1962] CTC 11, [1962] S.C.R. 224 -- text

JUDSON, J.:—The appellant was incorporated in 1945 as a society under the Societies Act of British Columbia. Its declared object on incorporation was to assist in providing funds for the payment of pensions to employees and ex-employees of Woodward Stores Limited and to pay over its surplus funds from time to time to the trustees of a pension fund for those employees and ex-employees.

Caisse populaire Desjardins de Val-Brillant v. Blouin, 2003 DTC 5420, 2003 SCC 31, [2003] 1 SCR 666 -- text

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