Autobus Thomas Inc. v. R., 99 DTC 259, [1999] 2 CTC 2001 (TCC) -- text
Dussault T. C.]. :
Rae v. Canada (National Revenue), 2015 FC 707 -- text
Drago v. The Queen, 2013 DTC 1226 [at at 1245], 2013 TCC 257 (Informal Procedure) -- text
Wilson v. Minister of National Revenue, 55 DTC 1065, [1955] CTC 87, [1955] S.C.R. 352 -- text
Rand, J.:—This appeal is from an income tax assessment. The question is whether the payment of an annuity and certain outgoings by the devisee of premises and a business owned and conducted on them by the testator can be deducted in the ascertainment
Breger v. The Queen, 2007 DTC 1156, 2007 TCC 254 (Informal Procedure) -- text
Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 SCR 915 (SCC) -- text
Loman Warehousing Ltd. v. Canada, 2000 DTC 6610 (FCA), aff'g 99 DTC 1113, Docket: 98-201-IT-G (TCC) infra -- text
Filion v. Canada, 2004 DTC 6579, 2004 FCA 135 -- text
Canada v. Perfect Fry Company Ltd., 2008 DTC 6472, 2008 FCA 218 -- text
Saardi v. R., 99 DTC 767, [1999] 4 CTC 2488 (TCC) -- text
Lamarre 7.C.J.:
The Appellant is appealling an assessment made by the Minister of National Revenue (“Minister”) under the Income Tax Act (“Act”) with respect to the 1992 taxation year.
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