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Granby Togs Ltd. v. M.N.R., 58 DTC 1082 (Ex. Ct.)

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Lauger c. La Reine, 2008 DTC 3741, 2007 TCC 650 (Informal Procedure)

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Brillon v. The Queen, 2008 DTC 3445, 2006 TCC 76 (Informal Procedure)

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Rouleau c. La Reine, 2007 DTC 1619, 2007 TCC 338 (Informal Procedure)

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Administrative Policy

11 October 2013 APFF Roundtable, 2013-0495861C6 F - Question 20 - APFF Round Table

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1996 Calgary Roundtable Q. 24, 5-961688 -

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1995 International Fiscal Association Conference, Q. 8 (C.T.O. "6363-1 Foreign Affiliate - Specified Member of Partnership")

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14 February 1994 External T.I. 7-933598 -

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1992 A.P.F.F. Annual Conference, Q. 17 (January - February 1993 Access Letter, p. 56)

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IT-73R4 "The Small Business Deduction - Income from an Active Business, a Specified Investment Business and Personal Services Business".

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