Honeywell Limited v. The Queen, 2006 DTC 3124, 2006 TCC 325 -- text
Lequier v. The Queen, 2013 DTC 1012 [at at 68], 2012 TCC 380 -- text
McDonald v. The Queen, 98 DTC 2151, [1998] 4 CTC 2569 (TCC) -- text
Rip T.C.J.:
In his appeals from income tax assessments for 1992 and 1993 taxation years, Douglas J. McDonald claims that he was not in receipt of benefit due to his personal use of an automobile owned or leased by his employer pursuant to subsection 6(1) of the Income Tax Act (“Act’’).