Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 SCC 46
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- Phyllis Barbara Bronfman Trust v. Minister of National Revenue, (1987) 71 N.R. 134 (SCC)
- Imperial Oil Ltd. v. Minister of National Revenue, 2004 FCA 361
- Minister of National Revenue v. Canadian Pacific Ltd., 2001 FCA 398
- Inco Ltd. v. Minister of National Revenue, [2005] N.R. Uned. 13 (FCA)
- Stubart Investments Ltd. v. Minister of National Revenue, (1984) 53 N.R. 241 (SCC)