Kourtessis v. M.N.R., 93 DTC 5137, [1993] 2 SCR 53, [1993] 1 CTC 301 -- text
Potash Corporation of Saskatchewan Inc. v. The Queen, 2011 DTC 1163 [at at 873], 2011 TCC 213 -- text
Gardiner v. Minister of National Revenue, 54 DTC 1015, [1954] CTC 24, [1964] S.C.R. 66 (SCC) -- text
KERWIN, J.:—This appeal raises only questions of fact, including, of course, the proper inferences to be drawn from established circumstances. For the reasons given by my brother Rand, I am of opinion that the trial judge came to the right conclusion, and
Transalta Corporation v. Canada, 2013 FCA 285 -- text
Minister of National Revenue v. Goldsmith Bros. Smelting & Refining Co., 54 DTC 1011, [1954] CTC 28, [1954] S.C.R. 55 -- text
Rand, J. (concurred in by Rinfret, C.J.) (covering only M .N .R. v. L. D. Caulk Co. of Canada Ltd.) :—The question here is whether expenses incurred by the respondent company in defending itself