Person
3 October 1991 T.I. (Tax Window, No. 10, p. 23, ¶24) -- attach -- Person
26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637) -- attach -- Person
International Fruit Distributors Ltd. v. MNR, 53 DTC 1222, [1953] CTC 342 (Ex Ct), aff'd without reasons 55 DTC 1186 (SCC) -- attach -- Person
IT-385R2 "Disposition of an Income Interest in a Trust" -- attach -- Person
R. v. Sargent, 2005 DTC 5288, 2004 ONCJ 356 -- attach -- Person
individual is a person