Substance
The Queen v. F.H. Jones Tobacco Sales Co. Ltd., 73 DTC 5577, [1973] CTC 784 (FCTD) -- attach -- Substance
Automatic Toll Systems (Canada) Ltd. v. MNR, 74 DTC 6060, [1974] CTC 30 (FCTD) -- attach -- Substance
The Queen v. Friedberg, 92 DTC 6031, [1992] 1 CTC 1 (FCA) -- attach -- Substance
Continental Bank Leasing Corp. v. Canada, 98 DTC 6505, [1998] 2 SCR 298, [1998] 4 CTC 119 -- attach -- Substance
question of constructing the genuinely-reflective documents