Humane Society of Canada for the Protection of Animals and the Environment v. Canada (National Revenue), 2015 FCA 178 -- text
Babakaiff v. The Queen, 2014 DTC 1012 [at at 2548], 2013 TCC 246 -- text
Jobin v. Canada (Attorney General), 2005 DTC 5405, 2004 FCA 386 -- text
Kandasamy v. The Queen, 2014 DTC 1075 [at at 3053], 2014 TCC 47 (Informal Procedure) -- text
Carlson v. The Queen, 2000 DTC 2556 (TCC) -- text
Keating v. The Queen, 2005 DTC 743, 2005 TCC 296 (Informal Procedure) -- text
Kuhlmann v. Canada, 98 DTC 6652, [1999] 1 CTC 38 (FCA) -- text
Décary J.A.:
This is another of those cases which involve, to use the words of my brother Robertson in À. v. Donnelly (1997), [1998] 1 F.C. 513 (Fed. C.A.) at 517 (leave to appeal denied by the Supreme Court of Canada, S.C.C. 26371 [reported (1998), 227 N.R. 282 (note) (S.C.C.)]), “taxpayers who earn their income in the city and lose it in the country”. The decision of the Tax Court Judge is reported at (1996), 97 D.T.C. 865 (T.C.C.) .