Canadian Pacific Ltd. v. A.G. (Can.), [1986] 1 S.C.R. 678. -- text
Beament et al. v. Minister of National Revenue, 70 DTC 6130, [1970] CTC 193, [1970] SCR 680 -- text
Malo v. The Queen, 2012 DTC 1214 [at at 3588], 2012 TCC 75 (Informal Procedure) -- text
I.G. (ROCKIES) Corp. v. The Queen, 2005 DTC 289, 2005 TCC 51 (Informal Procedure) -- text
Sherry v. Canada (National Revenue), 2011 DTC 5168 [at at 6247], 2011 FC 1208 -- text
Minister of National Revenue v. Shofar Investment Corporation, 79 DTC 5347, [1979] CTC 433, [1980] 1 SCR 350 -- text
Martland, J:—The question in issue in this appeal is as to whether or not subsection (3) of section 12 of the Income Tax Act, RSC 1952, c 148, has any application in the assessment of income tax payable by the respondent