Lapierre v. The Queen, 2013 DTC 1090 [at at 495], 2012 TCC 299 -- text
CDSL Canada Limited v. Canada, 2010 DTC 5055 [at at 6746], 2008 FCA 400 -- text
Wigmar Holdings Ltd. v. R., 97 DTC 5203, [1997] 2 CTC 263 (FCA) -- text
Strayer J.A.:
Facts
This is an appeal from a decision of the Tax Court of May 27, 1994,