Gunn v Canada

[2007] 3 FCR 57
2006 FCA 281

---

(Judgment by: Sexton JA)

Gunn
vCanada

Court:

Judges:
Sexton JASharlow JA
Malone JA

Case References:
Watt v Canada - [2001] 2 CTC 228
Shell Canada Ltd v Canada - [1999] 3 SCR 622
Royal Bank of Canada v Sparrow Electric Corp - [1997] 1 SCR 411
R v Graham - [1985] 2 FC 107
Quebec (Communaute urbaine) v Corp Notre-Dame de Bon-Secours - [1994] 3 SCR 3
Poirier (Trustee of) v MNR - [1986] 1 CTC 308
Pioneer Laundry and Dry Cleaners Ltd v Minister of National Revenue - [1940] AC 127
Morrissey v Canada - [1989] 2 FC 418
Moldowan v The Queen - [1978] 1 SCR 480
Minister of National Revenue v Barbara A Robertson - [1954] Ex CR 321
Kroeker v Canada - [2003] 1 CTC 183
Johns-Manville Canada Inc v The Queen - [1985] 2 SCR 46
Hover v MNR - [1993] 1 CTC 2585
Hadley v R - [1985] 1 CTC 62
Gestion SAP Inc v Canada (Minister of National Revenue) - [1994] 1 CTC 2450
Estate v Canada - [1992] 2 CTC 9
Dorfman v MNR ( - [1972] CTC 151
DR Fraser and Co Ltd v Minister of National Revenue - [1949] AC 24
Canderel Ltd v Canada - [1998] 1 SCR 147
Canada v Donnelly - [1998] 1 FC 513
Canada v Antosko - [1994] 2 SCR 312
Canada Trustco Mortgage Co v Canada - [2005] 2 SCR 601
65302 British Columbia Ltd v Canada - [1999] 3 SCR 804

Hearing date: April 4
Judgment date: 21 August 2006

Toronto

---

Judgment by:
Sexton JA

I agree.