Moldowan v. The Queen, 77 DTC 5213, [1977] CTC 310, [1978] 1 S.C.R. 480 -- text

Hodgkinson v. Simms (1994), 117 DLR (4th) 161, 95 D.T.C 5135, [1994] 3 SCR 377 -- text

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