Jentel Manufacturing Ltd. v. Canada, 2012 DTC 5031 [at at 6682], 2011 FCA 355 -- text
Shahsavar v. The Queen, 2005 DTC 523, 2005 TCC 184 -- text
Dupuis v. Canada (Canada Revenue Agency), 2007 DTC 5106, 2006 FC 228 -- text
Interprovincial Pipe Line Company v. Minister of National Revenue, 68 DTC 5093, [1968] CTC 156, [1968] SCR 498 -- text
JUDSON, J. (all concur) :—We are concerned here with appeals of Interprovincial Pipe Line Company from re-assessments made for its 1960 and 1961 taxation years. The Exchequer Court has affirmed these re-assessments. The facts are substantially the same as those in
Cimolai v. Canada, 2007 DTC 5019, 2006 FCA 348, aff'd , 2009 DTC 6115, 2006 FCA 348 -- text
Haight v. The Queen, 2000 DTC 2571 (TCC) -- text
Canada (Attorney General) v. Kubicek Estate, 97 DTC 5454, (sub nom. Kubicek Estate v. R.) [1997] 3 C.T.C. 435 (FCA) -- text
Specialty Manufacturing Ltd. v. R., 99 DTC 5222, [1999] 3 CTC 82 (FCA) -- text
McDonald J.A.: