Les Plastiques Algar (Canada) Ltée v. Canada (Minister of National Revenue), 2004 DTC 6296, 2004 FCA 152 -- text
Witt v. The Queen, 2008 DTC 4322, 2008 TCC 407 -- text
Lavoie v. The Queen, 2014 DTC 1104 [at at 3218], 2014 TCC 68 -- text
Fleet v. Canada (Attorney General), 2010 DTC 5094 [at at 6912], 2010 FC 609 -- text
Costigane v. The Queen, 2003 DTC 254, 2003 TCC 67 -- text
McKenzie v. The Queen, 2011 DTC 1216 [at at 1274], 2011 TCC 289 -- text
Robert Glegg Investment Inc. v. The Queen, 2008 DTC 2466, 2008 TCC 20, aff'd , 2009 DTC, 2008 FCA 332 -- text
Frappier v. R., 98 DTC 1521, [1998] 2 C.T.C. 2658 (TCC) -- text
Bowman T.C.J.:
1 These appeals are from assessments for the 1990, 1991 and 1992 taxation years. Counsel agreed that the 1990 taxation year was representative of all three years and that the appeals for 1991 and 1992 would abide the result for 1990.