Garber v. The Queen, 2014 DTC 1045 [at at 2812], 2014 TCC 1 -- text

Beament v. Minister of National Revenue, 52 DTC 1183, [1952] CTC 327, [1952] 2 SCR 486 -- text

CARTWRIGHT, J.:—This is an appeal from the judgment of Angers, J., pronounced on June 25, 1951, dismissing an appeal by the appellant from a decision of the Income Tax Appeal Board with respect to his income tax assessment for the year 1946, and

Jack Cewe Ltd. v. Jorgenson, 80 DTC 6233, [1980] CTC 314, [1980] 1 S.C.R. 812 -- text

Hill-Clark-Francis Limited v. Minister of National Revenue, 63 DTC 1211, [1963] CTC 337, [1963] S.C.R. 452 -- text

Jupson, J. (all concur) :—Hill-Clark-Francis Limited appeals from a judgment of the Exchequer Court which held that a profit made on the sale of certain shares in the year 1952 was income and not a capital gain.

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