Purpose/Intention
Program Properties Ltd. v. The Queen, 78 DTC 6215, [1978] CTC 320 (FCTD) -- attach -- Purpose/Intention
Robbie Holdings Ltd. v. The Queen, 80 DTC 6336, [1980] CTC 422 (FCTD) -- attach -- Purpose/Intention
Kit-Win Holdings (1973) Ltd. v. The Queen, 81 DTC 5030, [1981] CTC 43 (FCTD) -- attach -- Purpose/Intention
Mohawk Horning Ltd. v. The Queen, [1986] 2 CTC 89, 86 DTC 6297 (FCA) -- attach -- Purpose/Intention
Vodafone Cellular Ltd. v. Shaw, [1997] BTC 247 (C.A.) -- attach -- Purpose/Intention
Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 SCR 367 -- attach -- Purpose/Intention
motivation v. purpose
IRC v. Fisher's Executors, [1926] A.C. 395 (HL) -- attach -- Purpose/Intention
Jacques St-Onge Inc. v. The Queen, 2003 DTC 153 (TCC) -- attach -- Purpose/Intention
Roseland Farms Ltd. v. R., 99 DTC 5704, [1999] 4 CTC 348 (FCTD), aff'd 2001 DTC 5392, 2001 FCA 167 -- attach -- Purpose/Intention
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