By services, 28 November, 2015 Canada v. Spruce Credit Union, 2014 DTC 5079 [at at 7044], 2014 FCA 143 -- summary under Paragraph 137.1(4)(c) The taxpayer and 53 other BC credit unions maintained their required deposit insurance with two corporations - ("CUDIC" and "STAB"). Due to a change in regulations, they were required to approximately double their insurance with CUDIC.