Laliberté v. R., 98 DTC 6604, [1999] 2 CTC 178 (FCA) -- text
Létourneau J.A.:
Manac Inc. Corp. v. Canada, 98 DTC 6605, [1998] 4 CTC 60 (FCA) -- text
Décary J.A.:
Envision Credit Union v. The Queen, 2010 DTC 1399 [at at 4585], 2010 TCC 576, aff'd 2012 DTC 5055 [at 6842], 2011 FCA 321, aff'd 2013 DTC 5144 [at 6275], 2013 SCC 48 -- text
Sljivar v. The Queen, 2009 DTC 1381 [at at 2103], 2009 TCC 581 -- text
Farmers Mutual Petroleums Limited v. Minister of National Revenue, 67 DTC 5277, [1967] CTC 396, [1968] S.C.R. 59 -- text
MARTLAND, J. (all concur) :—These are appeals from judgments of the Exchequer Court which refused to permit the appellant, in computing its income, in the years 1959 and 1960, to deduct, in respect of legal expenses, the respective amounts of $80.10 and