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NBQB decision
Brian A. Donovan v. Her Majesty the Queen (As Represented by the Attorney General of Canada), Barbara Beaumont, Guy Belle-Isle, Guy Boudreau, Mark Boudreau, Terry Leblanc, Claudette Miller, Vince Pranjivan and Paul Watters, [1994] 2 CTC 426
.); aff'd [1993] 1 S.C.R. 416, [1993] 1 C.T.C. 111, 93 D.T.C. 5018, declared section 231.3 of the Income Tax Act to be invalid as it was unconstitutional. ... M.N.R., [1993] 2 S.C.R. 53, [1993] 1 C.T.C. 301, 93 D.T.C. 5137. At page 112 (C.T.C. 326, D.T.C. 5156) of that decision Mr. ... Peel Air Services Ltd., [1993] 1 C.T.C. 71, 92 D.T.C. 6553 (Ont. Gen. ...
NBQB decision
Zellers Inc. v. New Brunswick (Minister of Finance), [1998] 3 CTC 55
The decision of the Court of Appeal was rendered on October 21, 1993. ... Newfoundland (Attorney General) (1993), [1994] 2 G.T.C. 7031 (Nfld. T.D.), a case in the Newfoundland Supreme Court, is instructive. ... It was decided in 1993 well after the judgments in Simpsons-Sears Ltd. v. ...
NBQB decision
R. v. Shalala, [1998] 3 CTC 272
C.A.) and (1993), 139 N.B.R. (2d) 246 (S.C.C.); Tyler v. Minister of National Revenue (1988), 89 D.T.C. 5044 (Fed. ...