Kaulius v. Canada, 2003 FCA 371, 2003 DTC 5644 (FCA), aff'd 2005 DTC 5538, 2005 SCC 55 -- summary under Stare Decisis

Before finding that the Court should not depart from its approach in OSFC Holdings Ltd. v. The Queen, 2001 FCA 260 (FCA), Rothstein J.A. noted that "the basic test for overruling a decision of another panel of the Court is that the prior decision is manifestly wrong in that the Court overlooked a relevant statutory provision or a case that ought to have been followed", and noted that before him the appellants were only raising some additional statutory provisions in support of an argument that was previously made, and that this was insufficient to cause the Court to consider overruling its prior decision.