Gillette Canada Inc. v. The Queen, 2001 DTC 895 (TCC), aff'd on varied grounds 2003 FCA 22 -- text
Peek v. The Queen, 2007 DTC 602, 2007 TCC 152 -- text
Canada v. Antosko, 94 DTC 6314, [1994] 2 S.C.R. 312, [1994] 2 CTC 25 -- text
lacobucci, J.:—These appeals concern the interpretation of subsection 20(14) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). This section permits a transferee of a debt instrument to deduct from the calculation of his or her taxable income the interest accruing on the instrument prior to the date of transfer.
Stepanoff v. The Queen, 2006 DTC 2260, 2006 TCC 67, aff'd 2007 DTC 5159, 2007 FCA 40 -- text
Verreault v. The Queen, 2012 DTC 1285 [at at 3872], 2012 TCC 293 (Informal Procedure) -- text
Ford v. Canada, 2015 DTC 5009 [at at 5525], 2014 FCA 257 -- text
Ha v. The Queen, 2011 TCC 271 -- text
Mesamour v. The Queen, 2010 DTC 1164 [at at 3353], 2010 TCC 131 (Informal Procedure) -- text
Giguere v. The Queen, 2005 DTC 646, 2005 TCC 257 -- text
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