Rooke v. Canada (Attorney General), 2002 DTC 6442, 2002 FCA 393 (FCA) -- text
Kroeker v. R., 2002 DTC 7436, 2002 FCA 392 -- text
Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278 -- text
Safety Plus Inc. v. R., 99 DTC 537, [1999] 3 CTC 2123 (TCC) -- text
Bowman T.C.J.: