Parthenon Investments Ltd. v. Canada (National Revenue), 97 DTC 5343 (FCA) -- text
Litowitz v. The Queen, 2005 DTC 1469, 2005 TCC 557 -- text
Allan v. The Queen, 2013 DTC 1072 [at at 390], 2013 TCC 65 -- text
Allen v. R., 99 DTC 968, [1999] 4 CTC 2371 (TCC) -- text
Bowman T . C.J.: