Yankson v. The Queen, 2005 DTC 1346, 2005 TCC 527 (Informal Procedure) -- text
Simpsons-Sears Ltd. v. Provincial Secretary (N.B.) et al., 78 DTC 6242, [1978] 2 SCR 869, [1978] CTC 296 -- text
Ritchie, J (concurred in by Judson, Spence and Dickson, JJ):—The difficult question raised by this appeal is whether or not the free distribution of catalogues by Simpsons-Sears Limited in New Brunswick constitutes “consumption” of these catalogues within the
Heckendorn v. Canada, 2005 DTC 5310, 2005 FC 802 -- text
Chow v. The Queen, 2011 DTC 1196 [at at 1088], 2011 TCC 263 -- text
9098-9005 Quebec Inc. v. The Queen, 2012 DTC 1284 [at at 3864], 2012 TCC 324 -- text
Ballantyne v. Canada, 2012 DTC 5076 [at at 6943], 2012 FCA 95 -- text
Marshall v. The Queen, 2012 DTC 1068 [at at 2815], 2012 TCC 21 -- text
The Queen v. Golden et al., 86 DTC 6138, [1986] 1 CTC 274, [1986] 1 SCR 209 -- text
Goldman v. Minister of National Revenue, 53 DTC 1096, [1953] CTC 95, [1953] 1 S.C.R. 211 -- text
KELLOCK, J. (concurred in by the Chief Justice, Locke and Fauteux, JJ.) :—The facts found by the learned trial judge are essentially as follows: The appellant was active with two others in the formation of a committee of shareholders of a company then