Immunovaccine Technologies Inc. v. Canada, 2014 DTC 5119 [at at 7309], 2014 FCA 196, aff'g 2013 DTC 1101 [at 531], 2013 TCC 103 -- text
TDS Group Limited v. The Queen, 2005 DTC 786, 2005 TCC 40 -- text
Partanen v. R., 99 DTC 5436, [1999] 3 CTC 79 (FCA) -- text
Desjardins J.A.: