Evidence
Kamsel Leasing Inc. v. MNR, 93 DTC 250, [1993] 1 CTC 2279 (TCC) -- attach -- Evidence
Mathew v. The Queen, 2001 DTC 742 (TCC) -- attach -- Evidence
Backman v. R., 99 DTC 5602, [1999] 4 CTC 177 (FCA), aff'd 2001 DTC 5149 (SCC) -- attach -- Evidence
Timmins v. The Queen, 96 DTC 6378, [1996] 3 CTC 175 (FCTD) -- attach -- Evidence
George Weston Limited v. The Queen, 2015 TCC 42 -- attach -- Evidence
hedge financing not an area of common knowledge
Staltari v. The Queen, 2015 DTC 1130 [at at 818], 2015 TCC 123 -- attach -- Evidence
uncorroborated testimony
Vine Estate v. The Queen, 2014 DTC 1088 [at at 3130], 2014 TCC 64 -- attach -- Evidence
expert tainted by reading previous reports
Doughty v. Commissioner of Taxes, [1927] AC 327 (PC) -- attach -- Evidence
step up in recorded carrying value not profit