Garron Family Trust v. The Queen, 2009 DTC 1568, 2009 TCC 450, aff'd sub nom St. Michael Trust Corp. v. The Queen, 2010 DTC 5189 [at 7361], 2010 FCA 309, aff'd sub nom Fundy Settlement v. Canada, 2012 SCC 14 -- text

British Columbia Electric Railway Company Limited v. The Minister of National Revenue, 58 DTC 1022, [1958] CTC 21, [1958] S.C.R. 133, [1958] CTC 20 -- text

Locke, J. (Cartwright, J., concurs) :—The agreement entered into between the corporation of the District of Surrey and the Vancouver Power Company Limited, dated March 1, 1907, is in similar terms to those made by the power company at the same time with

Pages

Subscribe to Tax Interpretations RSS