M.A.P. v. M.N.R., 2012 DTC 1112 [at at 3065], 2012 TCC 70 -- text
Messar-Splinter v. The Queen, 2012 DTC 1236 [at at 3659], 2012 TCC 72 -- text
Douglas v. The Queen, 2012 DTC 1114 [at at 3083], 2012 TCC 73 (Informal Procedure) -- text
Astley v. The Queen, 2012 DTC 1162 [at at 3394], 2012 TCC 155 (Informal Procedure) -- text
Leng v. The Queen, 2007 DTC 370, 2007 TCC 59 (Informal Procedure) -- text
Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251 -- text
Frankel Corporation Ltd. v. Minister of National Revenue, 59 DTC 1161, [1959] CTC 244, [1959] S.C.R. 713 -- text
MARTLAND, J. (all agree) :—This is an appeal from a Judgment of the Exchequer Court, which allowed an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board and which resulted in the addition to the taxable income
Hendricken v. The Queen, 2008 DTC 2586, 2008 TCC 48 (Informal Procedure) -- text
Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40 -- text
lacobucci, J.:—The basic issue in this appeal is whether child care expenses, on the facts of this case, are deductible as business expenses in the determination of profit under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.
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