Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 SCR 367 -- text
Chisholm v. The Queen, 99 DTC 150, [1999] 1 CTC 2498 (TCC) -- text
Mogan T.C.J.:
Dale v. R., 97 DTC 5252, [1997] 2 CTC 286 (FCA) -- text
Robertson J A.:
Mogan T.C.J.:
Robertson J A.: