Resolving Ambiguity
Lloyds Bank Canada v. International Warranty Co. Ltd., 89 DTC 5279, [1989] 1 CTC 401 (Alta. Q.B.), rev'd (1989), 60 DLR (4th) 272 (Alta CA) -- attach -- Resolving Ambiguity
Pembina on the Red Development Corp. Ltd. v. Triman Industries Ltd., 92 DTC 6174, [1992] 1 CTC 133 (Man. C.A.) -- attach -- Resolving Ambiguity
Canada v. Fries, 90 DTC 6662, [1990] 2 SCR 1322, [1990] 2 CTC 439 -- attach -- Resolving Ambiguity
doubt went to the taxpayer
Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175 -- attach -- Resolving Ambiguity
Johns-Manville Canada v. The Queen, 85 DTC 5373, [1985] 2 CTC 111, [1985] 2 S.C.R. 46 -- attach -- Resolving Ambiguity
presumption of relief for business expenditures
Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 1 CTC 89 (FCA) -- attach -- Resolving Ambiguity
The Queen v. McLaren, 90 DTC 6566, [1990] 2 CTC 429 (FCTD) -- attach -- Resolving Ambiguity
The Queen v. United Equities Ltd., 95 DTC 5042, [1995] 1 CTC 164 (FCA) -- attach -- Resolving Ambiguity
Brown v. Canada, 2014 FCA 301 -- attach -- Resolving Ambiguity
statute void for uncertainty only if no guidance as to what to legally debate
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