Bensouilah v. The Queen, 2010 DTC 1018 [at at 2624], 2009 TCC 440 (Informal Procedure) -- text
Robitaille v. American Biltrite (Canada), [1985] 1 SCR 290 -- text
Smythe et al. v. Minister of National Revenue, 69 DTC 5361, [1969] CTC 558, [1970] SCR 64 -- text
JUDSON, J. (all concur) :—These income tax appeals are the result of re-assessments made by the Minister against the appel- lants for the 1961 taxation year. Their appeals to the Exchequer Court have been dismissed. In my opinion, these further appeals should