Highway Sawmills Limited v. Minister of National Revenue, 66 DTC 5116, [1966] CTC 150, [1966] SCR 384 -- text
Fédération des Caisses Populaires Desjardins de Montréal v. Canada, 2002 DTC 7413, 2001 FCA 27 -- text
Roseland Farms Ltd. v. R., 99 DTC 5704, [1999] 4 CTC 348 (FCTD), aff'd 2001 DTC 5392, 2001 FCA 167 -- text
Sharlow J.: