Petro-Canada v. Canada, 2004 DTC 6329, 2004 FCA 158 -- attach -- Section 67
paying more than FMV may not engage s. 67
Section 67
Canadian Propane Gas & Oil Ltd. v. MNR, 73 DTC 5019, [1972] CTC 566 (FCTD) -- attach -- Section 67
Antoine Guertin Ltée v. The Queen, 81 DTC 5268, [1981] CTC 351 (FCTD), aff'd 87 DTC 5458, [1988] 1 CTC 117 (FCA) -- attach -- Section 67
Maduke Foods Ltd. v. The Queen, 89 DTC 5458, [1989] 2 CTC 284 (FCTD) -- attach -- Section 67
bonus amounts to family members were completely disproportionate to services rendered
Irving Oil Ltd. v. The Queen, 88 DTC 6138, [1988] 1 CTC 263 (FCTD), aff'd 91 DTC 5106 (FCA) -- attach -- Section 67
expense fell within reasonable range
Humphrey v. The Queen, 2006 DTC 2730, 2006 TCC 168 (Informal Procedure) -- attach -- Section 67
Frontenac Shoe Ltée v. MNR, 63 DTC 1129, [1963] CTC 181 (Ex Ct) -- attach -- Section 67
Fehrenbach v. MNR, 95 DTC 860, [1995] 1 CTC 2602 (TCC) -- attach -- Section 67
Global Communications Ltd. v. Canada, 99 DTC 5377 (FCA) -- attach -- Section 67
Halifax Green Elevator Ltd. v. The Queen, 96 D.T.C 1178, [1996] 1 CTC 2955 (TCC) -- attach -- Section 67
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