By services, 16 January, 2023 Heinz Hartmann v. Her Majesty the Queen, [1971] CTC 396, [1970] DTC 6219
By services, 28 November, 2015 A.G. (Canada) v. Romeo's Trucking Ltd., 80 DTC 6238, [1980] CTC 278 (Sask. D.C.)
