Roitelman v. The Queen, 2014 DTC 1129 [at at 3348], 2014 TCC 139 -- text
Wescast Industries Inc. v. The Queen, 2010 DTC 1364 [at at 4432], 2010 TCC 538 -- text
Kuch v. The Queen, 2013 DTC 1037 [at at 175], 2012 TCC 454 (Informal Procedure) -- text
Walkowiak v. The Queen, 2013 DTC 1036 [at at 170], 2012 TCC 453 (Informal Procedure) -- text
Barron v. Minister of National Revenue, 97 DTC 5121, [1997] 2 CTC 198 (FCA) -- text
The judgment of the court was delivered by Pratte J.A.(orally):
Shearman v. The Queen, 2006 DTC 2678, 2006 TCC 143 (Informal Procedure) -- text
Houle v. The Queen, 2006 DTC 2476, 2006 TCC 144 -- text
Valente v. The Queen, 2006 DTC 2685, 2006 TCC 145 (Informal Procedure) -- text
Time Motors Limited v. Minister of National Revenue, 69 DTC 5149, [1969] CTC 190, [1969] S.C.R. 501 -- text
PIGEON, J. (all concur) :—Appellant is a used car dealer also selling new cars to a limited extent. Credit notes are sometimes given in partial payment of used cars acquired for resale. In such case, the cash payment and the amount of the credit note