Loman Warehousing Ltd. v. Canada, 2000 DTC 6610 (FCA), aff'g 99 DTC 1113, Docket: 98-201-IT-G (TCC) infra -- text
Filion v. Canada, 2004 DTC 6579, 2004 FCA 135 -- text
Canada v. Perfect Fry Company Ltd., 2008 DTC 6472, 2008 FCA 218 -- text
Saardi v. R., 99 DTC 767, [1999] 4 CTC 2488 (TCC) -- text
Lamarre 7.C.J.:
The Appellant is appealling an assessment made by the Minister of National Revenue (“Minister”) under the Income Tax Act (“Act”) with respect to the 1992 taxation year.