Technical Notes

Table of Contents

Cases

Ast Estate v. R., 97 DTC 5197, [1997] 2 CTC 209 (FCA)

In adopting an interpretation of s. 110.6(2.1) contained in the explanatory notes of the Department of Finance, Isaac C.J. stated (at p....

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See Also

Athabasca University v. The Queen, 2016 TCC 252

Lyons J applied the single supply doctrine to find that, as the University was making a single supply of education (a service) to its students, it...

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