Westward Explorations Ltd. v. The Queen, 2006 DTC 2443, 2006 TCC 105 -- text
Thompson v. The Queen, 2010 DTC 1259 [at at 3815], 2010 TCC 381 (Informal Procedure) -- text
D & D Livestock Ltd. v. The Queen, 2013 DTC 1251 [at at 1412], 2013 TCC 318 -- text
Bell v. Canada, 2000 DTC 6365, 2008 FCA 51 (FCA) -- text
Boucher v. Canada, 2004 DTC 6085, 2004 FCA 47 -- text
Québec (Communauté urbaine) v. Corp. Notre-Dame de Bon-Secours, 95 DTC 5017, [1994] 3 SCR 3, [1995] 1 CTC 241 -- text
Gonthier J.:-The issue in this case is whether the appellant, an institu tion devoted to the welfare of elderly persons living under the poverty line, may benefit from the tax exemption provided for in subsection 204(14) of the Act respecting Municipal Taxation, R.S.Q., c. F-22.1 ("AMT") for all its facilities. There are two main questions: (1) What are the principles that should guide the courts in interpreting tax legislation?
McCoy v. The Queen, 2003 DTC 660, 2003 TCC 332 -- text
Johns-Manville Canada v. The Queen, 85 DTC 5373, [1985] 2 CTC 111, [1985] 2 S.C.R. 46 -- text
Estey, J:—The question on appeal is whether the taxpayer-appellant has the right under the Income Tax Act of Canada to charge to expense rather than to capital, the cost of purchase of land at the periphery of an open pit
Langelier v. The Queen, 2013 DTC 1256 [at at 1435], 2013 TCC 322 (Informal Procedure) -- text
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