Newmont Canada Corporation v. The Queen, 2011 DTC 1117 [at at 628], 2011 TCC 148, aff'd 2012 DTC 5138 [at 7292], 2012 FCA 214 supra -- text
Saipem Luxembourg S.A. v. Canada (Customs and Revenue Agency), 2005 DTC 5348, 2005 FCA 218 -- text
De Mond v. R., 99 DTC 893, [1999] 4 CTC 2007 (TCC) -- text
Lamarre T.C.J.: