Munich Reinsurance Co. (Canada Branch) v. The Queen, 2000 DTC 2009 (TCC) -- text
Entertainment Software Association v. Society of Composers, Authors and Music Publishers of Canada, 2012 SCC 34, [2012] 2 SCR 231 -- text
576315 Alberta Ltd. v. The Queen, 2001 DTC 776 (TCC) -- text
Minister of National Revenue v. Dworkin Furs (Pembroke) Ltd. et al., 67 DTC 5035, [1967] CTC 50, [1967] SCR 223 -- text
HALL, J. (all coneur) :—These are appeals by the Minister of National Revenue from judgments of the Exchequer Court of Canada in the following cases:
S.E.R. Contracting Ltd. v. The Queen, 2006 DTC 2212, 2006 TCC 6 (Informal Procedure) -- text
F.A.S. Seafood Producers Ltd. v. The Queen, 98 DTC 2034, [1998] 4 CTC 2794 (TCC) -- text
Bowie T.C.J.:
The issue raised by this appeal is whether the amounts expended by the Appellant company during its 1992 taxation year for the purchase of two fishing licences should be characterized as being on income or on capital account.