Great Atlantic and Pacific Tea Co. Ltd. v. The Queen, 79 DTC 5401, [1979] CTC 509, [1980] 1 SCR 670 -- text

Estey, J (for the Court):—The appellant seeks a refund of taxes paid by it as a non-resident-owned investment corporation as the term is defined in the Income Tax Act according to the transitional provisions of the Income

Pages

Subscribe to Tax Interpretations RSS