Maréchal v. Canada, 2006 DTC 6524, 2005 FCA 124 -- text
Bayit Lepletot v. Canada (Minister of National Revenue), 2006 DTC 6321, 2006 FCA 128 -- text
Kyriazakos v. The Queen, 2007 DTC 373, 2007 TCC 66 -- text
943963 Ontario Inc. v. R., 99 DTC 802, [1999] 4 CTC 2119 (TCC) -- text
Rip T.C.J.: