116736 Canada Inc. v. R., 98 DTC 1816, [1998] 3 CTC 2679 (TCC) -- text
Archambault T.C.J.:
Dow Chemical Canada Inc. v. The Queen, 2007 DTC 1701, 2007 TCC 668 -- text
Swain v. The Queen, 2012 DTC 1086 [at at 2921], 2012 TCC 46 -- text
Landry v. R., 98 DTC 1416, [1998] 2 C.T.C. 2712 (TCC) -- text
Bowman T.C.J.:
1 This is an appeal from an assessment for the 1995 taxation year.
2 The facts are quite straightforward. Mrs. Landry was employed by the Regional Municipality of Sudbury. She became disabled and stopped working. She was insured under a group long term disability insurance policy with London Life Insurance Company.