Estoppel
Cornforth v. The Queen, 82 DTC 6058, [1982] CTC 45 (FCTD) -- attach -- Estoppel
Brown v. The Queen, 79 DTC 5421, [1979] CTC 476 (FCTD) -- attach -- Estoppel
Mosher v. The Queen, 2014 DTC 1026 [at at 2654], 2013 TCC 378 -- attach -- Estoppel
new assessment related to prior assessment where appeal was abandoned
Yourkin v. The Queen, 2014 DTC 1071 [at at 3032], 2014 TCC 48 (Informal Procedure) -- attach -- Estoppel
taxpayer's seventh collateral attack on the same consent judgment
Harvest Operations Corp v. A.G. (Canada), 2015 DTC 5067 [at at 5904], 2015 ABQB 327 -- attach -- Estoppel
taxpayer estoppel when it claimed a tax benefit from its mistake rather than promptly seeking rectification
Szymczyk v. The Queen, 2014 TCC 380 (Informal Procedure) -- attach -- Estoppel
Minister's authorization should not be set aside too readily as being contrary to law
Klundert v. The Queen, 2013 DTC 1166 [at at 910], 2013 TCC 208, aff'd 2014 DTC 5087 [at 7098], 2014 FCA 155 -- attach -- Estoppel
taxpayer estopped from raising Charter argument that would essentially overrule a superior court
IRC v. Garvin, [1981] 1 WLR 793, [1981] UKHL TC, 55 T.C. 24 (HL) -- attach -- Estoppel
Duthie Estate v. The Queen, 95 DTC 5376, [1995] 2 CTC 157 (FCTD) -- attach -- Estoppel
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