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Substance

Revenue and Customs Commissioners v. First Nationwide, [2012] BTC 99, [2012] EWCA Civ 278 -- attach -- Substance

Read more about Revenue and Customs Commissioners v. First Nationwide, [2012] BTC 99, [2012] EWCA Civ 278 -- attach -- Substance

Ceco Operations Ltd. v. The Queen, 2006 DTC 3006, 2006 TCC 256 -- attach -- Substance

Read more about Ceco Operations Ltd. v. The Queen, 2006 DTC 3006, 2006 TCC 256 -- attach -- Substance

Stefanson Farms Ltd v. The Queen, 2009 DTC 177, 2008 TCC 682 -- attach -- Substance

Read more about Stefanson Farms Ltd v. The Queen, 2009 DTC 177, 2008 TCC 682 -- attach -- Substance

Chabaud c. La Reine, 2012 DTC 1076 [at at 2856], 2011 TCC 438 (Informal Procedure) -- attach -- Substance

labels not deterinative

Read more about Chabaud c. La Reine, 2012 DTC 1076 [at at 2856], 2011 TCC 438 (Informal Procedure) -- attach -- Substance

Commissioners for HM Revenue and Customs v. Secret Hotels2 Ltd., [2014] UKSC 16 -- attach -- Substance

characterize before attaching label

Read more about Commissioners for HM Revenue and Customs v. Secret Hotels2 Ltd., [2014] UKSC 16 -- attach -- Substance

Shaw v. The Queen, 89 DTC 5194, [1989] 1 CTC 386 (FCTD), aff'd 93 DTC 5213 (FCA) -- attach -- Substance

Read more about Shaw v. The Queen, 89 DTC 5194, [1989] 1 CTC 386 (FCTD), aff'd 93 DTC 5213 (FCA) -- attach -- Substance

Huston v. MNR, 61 DTC 1233, [1961] CTC 414 (Ex.Ct.) -- attach -- Substance

Read more about Huston v. MNR, 61 DTC 1233, [1961] CTC 414 (Ex.Ct.) -- attach -- Substance

Gesser Estate v. The Queen, 89 DTC 5274, [1989] 2 CTC 31 (FCTD), rev'd 92 DTC 6273 (FCA) -- attach -- Substance

taxing statutes applied on basis of legal rights

Read more about Gesser Estate v. The Queen, 89 DTC 5274, [1989] 2 CTC 31 (FCTD), rev'd 92 DTC 6273 (FCA) -- attach -- Substance

Pardee Equipment Ltd. v. R., 97 DTC 5279, [1997] 3 C.T.C. 451 (FCTD) -- attach -- Substance

Read more about Pardee Equipment Ltd. v. R., 97 DTC 5279, [1997] 3 C.T.C. 451 (FCTD) -- attach -- Substance

MNR v. Import Motors Ltd., 73 DTC 5530, [1973] CTC 719 (FCTD) -- attach -- Substance

Read more about MNR v. Import Motors Ltd., 73 DTC 5530, [1973] CTC 719 (FCTD) -- attach -- Substance

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