Terrador Investments Ltd. v. R., 99 DTC 5358, [1999] 3 CTC 520 (FCA) -- text
Décary J.A.:
Conocophillips Canada Resources Corp. v. Canada (National Revenue), 2014 DTC 5014 [at at 6598], 2013 FC 1192, rev'd supra -- text
R I S - Christie Ltd. v. Canada, 99 DTC 5087, [1999] 1 CTC 132 (FCA) -- text
Robertson J.A.: