974

Canadian Pacific Ltd. v. The Queen, 76 DTC 6120, at 6135.

975

CIR v. United Dominican Trust, 197331 NZTC 61-028.

976

Taisei Fire and Marine Insurance Co. Ltd. v. Commissioner, 104 TC 535 (1995).

977

Fothergill v. Monarch Airlines Ltd (1981) AC 251.

978

Memec Plc v. Inland Revenue Commissioner (1998) EWCA Civ 941, 1 ITL Rep 3. URL: judgmental.org.uk/judgments/EWCA-Civ/1998/[1998_EWCA_Civ_941.html.

979

The Queen v. Inland Revenue Commissioners, ex parte Commerzbank AG, European Court Reports (1993), Case C-330/91, Page I-04017. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:61991CJ0330:EN: HTML.

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