Walls v. Canada, 2002 DTC 6960, 2002 SCC 47, [2002] 2 SCR 684 -- text

Stewart v. Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 SCR 645 -- text

Irrigation Industries Ltd. v. The Minister of National Revenue, 62 DTC 1131, [1962] CTC 215, [1962] S.C.R. 346 -- text

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