Table of Cases

• Author: David Kerzner, David W. Chodikoff
• Pages: 359-363

359

TABLE OF CASES

AGT Ltd v Canada (AG), [1996] 3 FC 505, 96 DTC 6388,

[1996] 3 CTC, 143 (TD), af‌f’d [1997] 2 FC 878, 97 DTC 5189,

[1997] 2 CTC 275 (CA), leave to appeal to SCC refused, [1997]

SCCA No 314 ........................................................................................................96, 100

Amour International Mines d’Or Ltée v Canada (AG), 2010 FC 1070 .................311–12

Artistic Ideas Inc v Canada Revenue Agency, 2004 FC 573,

af‌f’d 2005 FCA 68 ...................................................................................................... 100

Barquero v United States, 18 F 3d 1311 (5th Cir 1994) ...................................................142

BC Electric Railway Co v R, [1946] AC 527, [1946] 4 DLR 81, 2 DTC 839

(JCPC) ............................................................................................................................33

Bining v Canada, 2003 FCT 689 ......................................................................................100

Boulware v United States, 552 US 421 (2008) ..................................................................17

Boyle v United States, 469 US 241 (1985) ....................................................................... 330

Bradford v Commissioner of Internal Revenue, 796 F 2d 303 (9th Cir 1986) .......... 141

Canada (MNR) v Reddy, 2006 FC 277 .............................................................................217

Canada (National Revenue) v BP Canada Energy Co, 2015 FC 714 ............................ 99

Canada (National Revenue) v Chamandy, 2014 FC 354 ................................................99

Canada (National Revenue) v Lee, 2015 FC 634 ............................................................105

Canada (National Revenue) v Marshall, 2006 FC 279 .................................................. 99

Canada (National Revenue) v Money Stop, 2013 FC 133 ............................................. 106

Canada (National Revenue) v Revcon Oilf‌ield Constructors Incorporated,

2015 FC 524 ..................................................................................................................105

Canada (National Revenue) v SML Operations (Canada) Ltd, 2003 FC 868 ..........105

Canada (National Revenue) v Vallelonga, 2013 FC 1155 ..............................................106

Canada (Procureur général) c Chambre des notaires du Québec,

2014 QCCA 552 ............................................................................................................ 133