By services, 28 November, 2015 Cleaver and Walkinshaw Ltd. v. R., 87 DTC 5055, [1987] 1 CTC 200 (BCSC)
By services, 28 November, 2015 Geigy (Canada) Ltd. v. Social Services Tax Commissioner, [1969] CTC 79 (BCSC)
By services, 28 November, 2015 Southern Railway of British Columbia Ltd. v. Deputy Minister of National Revenue, Taxation, [1991] 1 CTC 432 (BCSC)