Canada v. Zelinski et al., (1999) 251 N.R. 252 (FCA)
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- Friesen v. Minister of National Revenue, (1995) 186 N.R. 243 (SCC)
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- Desalaberry Realties Ltd. v. Minister of National Revenue, (1976) 13 N.R. 451 (FCA)
- Art Gallery of Ontario v. Canadian Cultural Property Export Review Board et al., (1994) 88 F.T.R. 41 (TD)