Groupe Honco Inc v. The Queen, 2013 DTC 1032 [at at 149], 2012 TCC 305, aff'd 2013 FCA 128, supra -- text
Canada v. Olsen, 2002 DTC 6770, 2002 FCA 3 -- text
C.R.B. Logging Co. v. R, 99 DTC 840, [1999] 2 CTC 2279 (TCC), aff'd , 2000 DTC 6547, Docket: A-242-99 (FCA) -- text
Sarchuk T.C.J.: