Landry v. R., 98 DTC 1416, [1998] 2 C.T.C. 2712 (TCC) -- text

Bowman T.C.J.:

1 This is an appeal from an assessment for the 1995 taxation year.

2 The facts are quite straightforward. Mrs. Landry was employed by the Regional Municipality of Sudbury. She became disabled and stopped working. She was insured under a group long term disability insurance policy with London Life Insurance Company.

Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 SCR 10, [1999] 2 CTC 1 -- text

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