Comparison of Provisions

Cases

The Queen v. Gulf Canada Ltd., 92 DTC 6123 (FCA)

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Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175

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AEL Microtel Ltd. v. The Queen, 84 DTC 6374, [1984] CTC 387 (FCTD), rev'd 86 DTC 6348, [1986] 2CTC 108 (FCA)

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Bank of Nova Scotia v. The Queen, 80 DTC 6008, [1980] CTC 57 (FCTD), aff'd 81 DTC 5115, [1981] CTC 162 (FCA)

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The Queen v. Guaranteed Homes Ltd., 78 DTC 6510, [1978] CTC 636 (FCTD)

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See Also

Prestcost (Central) Ltd. v. Minister of Labour, [1969] 1 W.L.R. 89 (C.A.)

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Administrative Policy

11 January 2005 Internal T.I. 2004-010434 -

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