Ferrel v. R., 97 DTC 1565, [1998] 1 CTC 2269 (TCC) -- text
Mogan T.C.J. :
Grant v. The Queen, 2006 DTC 3071, 2006 TCC 373, aff'd 2007 DTC 5351, 2007 FCA 174 -- text
Beauregard v. The Queen, 2014 DTC 1015 [at at 2560], 2013 TCC 287 (Informal Procedure) -- text
Baron v. Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111 -- text
Sopinka J.:—
Minister of National Revenue v. Trans-Canada Investment Corporation Ltd., 55 DTC 1191, [1955] CTC 275, [1956] SCR 49 -- text
RAND, J.:—The respondent is what is called the administrator of an investment trust. It raises money, purchases securities which it places in the custody of a trustee, in this case a corporate body, and disposes of certificates representing fractional interests in
Morris v. Canada (National Revenue), 2009 FC 434 -- text
Minister of National Revenue v. MacInnes, 63 DTC 1203, [1963] S.C.R. 299 -- text
Dunphy v. The Queen, 2010 DTC 1028 [at at 2671], 2009 TCC 619 (Informal Procedure) -- text
Hougassian v. The Queen, 2007 DTC 823, 2007 TCC 293 -- text
Létourneau v. The Queen, 2010 DTC 1098 [at at 3020], 2009 TCC 614 (Informal Procedure) -- text
Pages
