1.Gustavson Drilling (1964) Ltd. v. Minister of National Revenue, [1977] 1 S.C.R. 271:per Dickerson J]
3.Assessment Commissioner of The Corporation of the Village of Stouffville v. Mennonite Home Associa tion, 1972 CanLII 9 (S.C.C.), [1973] S.C.R. 189; Acme Village School District v. Steele-Smith, [1933] S.C.R. 47; Spooner Oils Ltd. v. Turner Valley Gas Conservation Board & A.G. (Alta.), 1933 CanLII 1 (S.C.C.), [1933] S.C.R. 629; Abbott v. Minister for Lands, [1895] A.C. 425; Western Leaseholds Ltd. v. Minister of Na tional Revenue, [1961] C.T.C. 490 (Exch.); Director of Public Works v. Ho Po Sang, [1961] 2 All E.R. 721 (P.C.);Hargal Oils Ltd. v. Minister of National Reve nue, 1965 CanLII 68 (S.C.C.), [1965] S.C.R. 291 referred to]
