By services, 28 November, 2015 Is tax content Tax Content (confirmed) Citation Citation name 2004 DTC 3066 Source https://taxinterpretations.com/ Citation name 2004 TCC 553 Decision date Fri, 10/31/2025 - 14:17 d7 import status Drupal 7 entity type Node Drupal 7 entity ID 351739 Extra import data { "field_court_parentheses": "", "field_external_guid": [], "field_full_style_of_cause": "", "field_import_body_hash": "", "field_informal_procedure": "", "field_year_parentheses": "", "field_source_url": "" } Style of cause Blue Wave Seafoods Inc. v. The Queen Case history aff'd 2006 DTC 6155, 2006 FCA 81 Summaries Blue Wave Seafoods Inc. v. The Queen, 2004 DTC 3066, 2004 TCC 553, aff'd 2006 DTC 6155, 2006 FCA 81 -- summary under Paragraph 37(8)(a)