Collins v. Canada, 2010 DTC 5028 [at at 6625], 2010 FCA 12 -- text
Cinnamon City Bakery Cafe Inc. v. The Queen, docket 2001-405-GST-I (TCC) (Informal Procedure) -- text
Valiant Cleaning Technology Inc. v. The Queen, 2008 DTC 5112, 2008 TCC 637 -- text
Caisse populaire Desjardins de Val-Brillant v. Blouin, 2003 DTC 5420, 2003 SCC 31, [2003] 1 SCR 666 -- text
Markevich v. Canada, 2001 DTC 5305, 2001 FCA 144 -- text
Bow River Pipe Lines Ltd. v. R., 97 DTC 5385, [1997] 3 C.T.C. 397 (FCA) -- text
Desjardins J.A.:
1 This case deals with the purpose and effect of transitional provisions as applied to partnerships in the Income Tax Act. At issue are the conditions which must be met by a claimant who wishes to avail himself of the provisions of a former law when a new one comes into operation and where the legislation permits the former law to apply in certain circumstances.