Taxpayer
Segal, "Dispositions of Interest in and Options on Real Property and Shares by Non-Residents of Canada", 1994 Canadian Tax Journal, Vol. 42, No. 2, p. 327 -- attach -- Taxpayer
23 July 1996 External T.I. 9602225 - DISTRIBUTION OF PROPERTY BY A NON-RESIDENT TRUST -- attach -- Taxpayer
Doyle v. MNR, 89 DTC 5483, [1989] 2 CTC 270 (FCTD) -- attach -- Taxpayer
R. v. Loosdrepht, 2009 DTC 6088 (BC Prov. Ct.) -- attach -- Taxpayer
King George Hotels Ltd. v. MNR, 68 DTC 635 (TAB) -- attach -- Taxpayer
Lea-Don Canada Limited v. Minister of National Revenue, 70 DTC 6271, [1971] SCR 95, [1970] CTC 346 -- attach -- Taxpayer
"taxpayer" did not extend to those not subject to tax
The Queen v. Merali, 88 DTC 6173, [1988] 1 CTC 320 (FCA) -- attach -- Taxpayer
nexus to Ccn source
Oceanspan Carriers Ltd. v. The Queen, 87 DTC 5102, [1987] 1 CTC 210 (FCA) -- attach -- Taxpayer
"taxpayer" refers to a person who may become liable to tax
Gordon v. The Queen, 86 DTC 6426, [1986] 2 CTC 280 (FCTD), aff'd 89 DTC 5481 (FCA) -- attach -- Taxpayer
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