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SCC

Piekut v. Canada (National Revenue), 2025 SCC 13

Canada (National Revenue), 2025 SCC 13 SUPREME COURT OF CANADA   Citation: Piekut v. ... Canada (National Revenue) 2025 SCC 13 File No.: 40782. 2024: November 5; 2025: April 17. ... Toronto: Thomson Reuters, 2025 (loose‐leaf updated April 2025, release 4). ...
SCC

Minister of National Revenue v. Inland Industries Limited, [1972] CTC 27, 72 DTC 6013

Income tax Federal Income Tax Act, RSC 1952, c 148 12(1)(a), (h) As an anaesthetist, the taxpayer was self-employed but, with a group of other anaesthetists, was attached to the Royal Jubilee Hospital in Victoria, where all of his professional services were rendered. ... The appellant had his home at 2025 Lansdowne Road in Victoria where he lived with his wife and two daughters, a distance of about 1%2 miles from Royal Jubilee Hospital. ...