By services, 28 November, 2015 Is tax content Tax Content (confirmed) Citation Citation name 94 DTC 1863 Source https://taxinterpretations.com/ Decision date Fri, 10/31/2025 - 14:18 d7 import status Drupal 7 entity type Node Drupal 7 entity ID 351940 Extra import data { "field_court_parentheses": "TCC", "field_external_guid": [], "field_full_style_of_cause": "", "field_import_body_hash": "", "field_informal_procedure": "", "field_year_parentheses": "", "field_source_url": "" } Style of cause Bowens v. The Queen Case history aff'd 96 DTC 6128 (FCA) Summaries Bowens v. The Queen, 94 DTC 1863 (TCC), aff'd 96 DTC 6128 (FCA) -- summary under Paragraph 251(1)(c)