Canada (National Revenue) v. BP Canada Energy Company, 2015 DTC 5077 [at at 5958], 2015 FC 714, rev'd 2017 FCA 61 -- text
British Columbia Power Corporation, Limited v. Minister of National Revenue, 67 DTC 5258, [1967] CTC 406, [1968] S.C.R. 17 -- text
Morneau v. The Queen, 98 DTC 2199, [1999] 1 CTC 2686 (TCC) -- text
Dussault 7.C.J.:
The appellant is challenging an assessment for his 1991 taxation year by which the Minister of National Revenue (“the Minister”) contended that he had received a taxable benefit of $65,000 from 2541-4947 Québec Inc. (“the company”) under s. 15(1) of the Income Tax Act (“the Act”).
Glassford v. The Queen, 2000 DTC 2531 (TCC) -- text
Dominion Taxicab Association v. Minister of National Revenue, 54 DTC 1020, [1954] CTC 34, [1954] S.C.R. 82 -- text
Rand, J.:—The appellant was incorporated by letters patent of the province of Quebec and among the objects were:
Romkey v. Canada, 2000 DTC 6047 (FCA) -- text
Zaki v. The Queen, 2011 DTC 1004 [at at 18], 2010 TCC 606 (Informal Procedure) -- text
Sanford v. The Queen, 2001 DTC 2662 (TCC) -- text
Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254 -- text
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