Before referring to a statement at the 1981 Revenue Canada Round Table of the Canadian Tax Foundation, Bowman TCJ. stated (at p. 1773) that "while departmental practice is not determinative it is sometimes useful to look at it, particularly where the assessment in question is a departure from a beneficial and sensible practice".
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340241
Extra import data
{
"field_legacy_header": "<strong><em>Safety Boss Limited. v. The Queen</em></strong>, 2000 DTC 1767, Docket: 1999-1429-IT-G (TCC)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Safety Boss Limited. v. The Queen</em></strong>, 2000 DTC 1767, Docket: 1999-1429-IT-G (TCC)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}