Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251 -- text
Frankel Corporation Ltd. v. Minister of National Revenue, 59 DTC 1161, [1959] CTC 244, [1959] S.C.R. 713 -- text
MARTLAND, J. (all agree) :—This is an appeal from a Judgment of the Exchequer Court, which allowed an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board and which resulted in the addition to the taxable income
Hendricken v. The Queen, 2008 DTC 2586, 2008 TCC 48 (Informal Procedure) -- text
Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40 -- text
lacobucci, J.:—The basic issue in this appeal is whether child care expenses, on the facts of this case, are deductible as business expenses in the determination of profit under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.
Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152 -- text
Tremblay v. The Queen, 2009 DTC 1558, 2009 TCC 437 -- text
Hammill v. Canada, 2005 DTC 5397, 2005 FCA 252 -- text
Miller Estate v. Canada (Attorney General), 2002 DTC 7577, 2002 FCA 445 -- text
Plamondon v. The Queen, 2011 DTC 1137 [at at 746], 2011 TCC 47 (Informal Procedure) -- text
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