McArdle Estate [No. 2] v. MNR, 62 DTC 402 (TAB) -- attach -- Substance
mistaken nomenclature ignored if inconsistent with governing intention
Substance
Crooks v. The Queen, 2016 TCC 52 (Informal Procedure) -- attach -- Substance
the addition of an accommodation co-purchaser (for financing purposes) of condo did not reflect the parties' true intentions
Queenswood Land Associates Ltd. v. R., 97 DTC 1048, [1997] 2 CTC 2688 (TCC), rev'd 2000 DTC 6065, Docket: A-182-97 (FCA) -- attach -- Substance
No. 115 v. MNR, 53 DTC 338 (ITAB) -- attach -- Substance
Stafford v. The Queen, 93 DTC 438, [1993] 1 CTC 2284 (TCC) -- attach -- Substance
Viceroy Rubber and Plastics Ltd. v. MNR, 93 DTC 347, [1993] 1 CTC 2343 (TCC) -- attach -- Substance
substance based on analysis of agreement
Collins v. The Queen, 96 DTC 1034 (TCC) -- attach -- Substance
Canada v. Pinot Holdings Ltd., 99 DTC 5772 (FCA) -- attach -- Substance
Entré Computer Centers Inc. v. The Queen, 97 DTC 846, [1997] 1 CTC 2291 (TCC) -- attach -- Substance
Foster v. M.N.R, 51 DTC 232 (ITAB) -- attach -- Substance
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