Deputy Minister of Revenue (Quebec) v. Lipson, [1979] CTC 247, [1979] 1 S.C.R. 833 -- text
Pigeon, J:—This appeal is from a decision of the Court of Appeal of Quebec, [1976] CA 28, which affirmed in part only a judgment of the Provincial Court setting aside a provincial income tax reassessment of respondent for 1966.
Regan M. Williams, Appellant v. Her Majesty the Queen, Respondent, 97 DTC 887, [1997] 2 CTC 2151 (TCC) -- text
Bell T.CJ.: