Williams v. The Queen, 2011 DTC 1087 [at at 480], 2011 TCC 66 (Informal Procedure) -- text
Maxi Maid Services Ltd. v. The Queen, 2012 DTC 1174 [at at 3435], 2012 TCC 178 (Informal Procedure) -- text
Yakubowicz v. The Queen, 2011 DTC 1084 [at at 475], 2011 TCC 64 (Informal Procedure) -- text
Settled Estates Ltd. v. Minister of National Revenue, 60 DTC 1128, [1960] CTC 173, [1960] SCR 606 -- text
JUDSON, J.:—The issue in this appeal is whether the appellant was a personal corporation within the meaning of Section 68 of the Income Tax Act during its 1955 and 1956 taxation years. Both the Income Tax Appeal Board and the Exchequer