Carter v. R., 99 DTC 585, [1999] 2 CTC 2553 (TCC) -- text
Teskey T.C.J.:
The Appellant appeals his reassessment of income tax for the year 1986.
Gariépy c. La Reine, 2005 DTC 1744, 2005 TCC 318 (Informal Procedure) -- text
Gruber v. The Queen, 2007 DTC 1136, 2007 TCC 340 (Informal Procedure) -- text
Canada v. Benoit, 2003 DTC 5366, 2003 FCA 236 -- text
Taxpro Professional Corporation v. Canada (National Revenue), 2011 DTC 5036 [at at 5635], 2011 FC 224 -- text
Vina-Rug (Canada) Limited v. Minister of National Revenue, 68 DTC 5021, [1968] CTC 1, [1968] SCR 193 -- text
ABBOTT, J. (all concurring) :—The issue in this appeal is whether the appellant company was ‘‘associated’’ during the 1961 and 1962 taxation years with a second company, Strad- wick’s Limited, within the meaning ‘of Section 39 of the Income Tax