Degrace Family Trust v. The Queen, 99 DTC 453 (TCC) -- text
Canada v. Sommerer, 2012 DTC 5126, 2012 FCA 207 -- text
Canadian Occidental U.S. Petroleum Corp. v. The Queen, 2001 DTC 295 (TCC) -- text
Fitch v. R., 99 DTC 721, [1999] 2 CTC 2419 (TCC) -- text
Bowman T.C.J.: