Beame v. Canada, 2004 DTC 6103, 2004 FCA 51
Article VI of the Canada-Ireland Convention, which provided that "the rate of Canadian tax on income ... derived from sources within Canada by a...
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Niemeijer v. The Queen, 2010 DTC 1029 [at 2677], 2009 TCC 624 (Informal Procedure)
Little, J. accepted the submission of the Crown that social security charges do not qualify as taxes. Accordingly, health insurance premiums paid...