Alberta Gas Trunk Line Co. Ltd. v. Minister of National Revenue, [1972] S.C.R. 498, 71 DTC 5403, [1971] CTC 723 -- text

MARTLAND, J. (all concur) :—This is an appeal from a judgment of the Exchequer Court of Canada (reported [1970] C.T.C. 452) dismissing the appellant’s appeal from the income tax assessment for its 1966 taxation year. There are two questions involved :

Alberta Natural Gas Company v. Minister of National Revenue, 71 DTC 5400, [1971] CTC 718, [1972] S.C.R. 490 -- text

MARTLAND, J. (all concur) :—This is an appeal from a judgment of the Exchequer Court of Canada (reported [1969] C.T.C. 316), which dismissed the appellant’s appeal from the income tax assessment made in respect of its 1966 taxation year. The respondent, in

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