Canada v. MacDonald, 2013 DTC 5091 [at at 5982], 2013 FCA 110, rev'g 2012 TCC 123 -- text
Crown Trust Co. v. Minister of National Revenue, 65 DTC 5176, [1965] CTC 295, [1965] SCR 723 -- text
ABBOTT, J. (all concur) :—This is an appeal from a Judgment. of the Exchequer Court of Canada, setting aside a decision of the Tax Appeal Board and confirming an assessment of the Minister whereby a pension benefit in the sum of $13,844.20 was added