General Motors of Canada Limited v. The Queen, [2008] GSTC 41, 2008 TCC 117, aff'd [2009] GSTC 64, 2009 FCA 114 -- text
Calgary (City) v. Canada, [2012] 1 S.C.R. 689, 2012 SCC 20 -- text
Tarascio v. Canada, 2012 DTC 5046 [at at 6785], 2012 FCA 30 -- text
Austin v. R., 99 DTC 710, [1999] 2 CTC 2270 (TCC) -- text
Bowman T.C.J.:
This appeal is from an assessment for the 1989 taxation year whereby the appellant was denied a deduction under paragraph 8(1 )(c) of the Income Tax Act relating to a clergyman’s residence.