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: