Ollivierre v. The Queen, 2009 DTC 1796, 2009 TCC 490 (Informal Procedure) -- text
Singleton v. Canada, 2001 DTC 5533, 2001 SCC 61, [2001] 2 SCR 1046 -- text
Ludco Enterprises Ltd. v. Canada, 2001 DTC 5505, [2001] 2 S.C.R. 1082, 2001 SCC 62 -- text
Canada (Minister of National Revenue) v. Vlug, 2006 DTC 6285, 2006 FC 86 -- text
Heavyside v. R., 97 DTC 5026, [1997] 2 CTC 1 (FCA) -- text
Décary J A.:
Gallant v. The Queen, 2012 DTC 1140 [at at 3233], 2012 TCC 119 (Informal Procedure) -- text
Zainul and Shazma Holdings Ltd. o/a Holiday Inn Hinton v. The Queen, 2004 DTC 3015, 2004 TCC 527 (Informal Procedure) -- text
Bennett and White Construction Co. v. Minister of National Revenue, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287, [1949-1950] DTC 514 -- text
Stock Exchange Building Corp. Ltd. v. Minister of National Revenue, [1955] S.C.R. 235, 55 DTC 1014, [1955] CTC 5 -- text
Estey, J.:—The appellant submits that in the computation of its income tax for the years 1946, 1947 and 1948 it is entitled to a deduction for payments made on account of (a) compound interest; (b) interest on the face value of the bonds in the sum
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