Montgomery v. Minister of National Revenue, 99 DTC 5186, [1999] 2 CTC 196 (FCA) -- text
Rothstein J.A.:
Leola Purdy Sons Ltd. v. The Queen, 2009 DTC 220, 2009 TCC 21 -- text
9067-9051 Québec Inc., Vincent v. The Queen, 2012 DTC 1073 [at at 2842], 2011 TCC 456 -- text
David v. The Queen, 2014 DTC 1111 [at at 3236], 2014 TCC 117 (Informal Procedure) -- text
Canada (National Revenue) v. BP Canada Energy Company, 2015 DTC 5077 [at at 5958], 2015 FC 714, rev'd 2017 FCA 61 -- text
British Columbia Power Corporation, Limited v. Minister of National Revenue, 67 DTC 5258, [1967] CTC 406, [1968] S.C.R. 17 -- text
Morneau v. The Queen, 98 DTC 2199, [1999] 1 CTC 2686 (TCC) -- text
Dussault 7.C.J.:
The appellant is challenging an assessment for his 1991 taxation year by which the Minister of National Revenue (“the Minister”) contended that he had received a taxable benefit of $65,000 from 2541-4947 Québec Inc. (“the company”) under s. 15(1) of the Income Tax Act (“the Act”).
Glassford v. The Queen, 2000 DTC 2531 (TCC) -- text
Dominion Taxicab Association v. Minister of National Revenue, 54 DTC 1020, [1954] CTC 34, [1954] S.C.R. 82 -- text
Rand, J.:—The appellant was incorporated by letters patent of the province of Quebec and among the objects were:
Pages
