9044 2807 Québec Inc. v. Canada, 2004 DTC 6636, 2004 FCA 23 -- text
North Shore Health Region v. Canada, 2008 FCA 2 -- text
Bolduc v. The Queen, [2013] GSTC 38, 2013 TCC 77 -- text
Aridi v. The Queen, 2013 DTC 1189 [at at 1015], 2013 TCC 74 -- text
Swirsky v. The Queen, 2013 TCC 73, 2013 DTC 1078 [at at 431], aff'd 2014 FCA 36 -- text
Tip Top Tailors Limited v. The Minister of National Revenue, 57 DTC 1232, [1957] CTC 309, [1957] S.C.R. 703 -- text
RAND, J.:—The appellant company deals in large scale manufacture of wearng apparel in the course of which quantities of cloth are purchased in lots from Great Britain. Its ordinary practice, prior to January 1948, was to pay for each lot according to the
Sicurella v. The Queen, 2013 DTC 1124 [at at 662], 2013 TCC 79 (Informal Procedure) -- text
Loo v. Canada, 2004 DTC 6540, 2004 FCA 249 -- text
Jex v. R., 98 DTC 1377, [1998] 2 C.T.C. 2688 (TCC) -- text
Sarchuk T.C.J.:
1 This is an appeal by David W. Jex (the Appellant) from a reassessment of tax with respect to his 1992 taxation year. The sole issue is whether the Appellant received a benefit in respect of, in the course of, or by virtue of his employment with Revenue Canada in the amount of $1,289 in the 1992 taxation year.
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