Time Motors Limited v. Minister of National Revenue, 69 DTC 5149, [1969] CTC 190, [1969] S.C.R. 501 -- text

PIGEON, J. (all concur) :—Appellant is a used car dealer also selling new cars to a limited extent. Credit notes are sometimes given in partial payment of used cars acquired for resale. In such case, the cash payment and the amount of the credit note

Garron Family Trust v. The Queen, 2009 DTC 1568, 2009 TCC 450, aff'd sub nom St. Michael Trust Corp. v. The Queen, 2010 DTC 5189 [at 7361], 2010 FCA 309, aff'd sub nom Fundy Settlement v. Canada, 2012 SCC 14 -- text

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