Swirsky v. The Queen, 2013 TCC 73, 2013 DTC 1078 [at at 431], aff'd 2014 FCA 36 -- summary under Subsection 245(4)

By services, 28 November, 2015

Paris J. noted obiter (at para. 75) that Overs v. The Queen, 2006 TCC 26, "has been implicitly overruled by the Lipson decision."

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Income Tax Act - s. 245(4)
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