Miron and Frères Ltd. v. Minister of National Revenue, 55 DTC 1109, [1955] CTC 182, [1955] SCR 679 -- text
THe CHIEF JUSTICE (concurred in by Fauteux, J.) :—I am unable to agree that this case is governed by the decision of this Court in Johnston v. M.N.R., [1948] S.C.R. 486; [1948] C.T.C. 195. Here there was an appeal to the Income Tax Appeal Board, and, before the Board counsel for the appellant outlined facts to which counsel for the respondent agreed. As stated in the reasons for judgment in the Exchequer Court, when the appeal to it came on for hearing, ‘‘the facts not being disputed, no verbal evidence was heard’’.
Keeping v. Canada, 2001 DTC 5358, 2001 FCA 182 (FCA) -- text
Fidelity Investments Canada Ltd. v. Canada (Canada Revenue Agency), 2006 DTC 6360, 2006 FC 551 -- text
Reiss Estate v. R., 99 DTC 5429, [1999] 3 CTC 660 (FCA) -- text
Desjardins J.A.: