Wilstan Construction Limited, Ruland Realty Limited, Manzon Realty Limited, King’s Cove Investments Limited, William Sorokolit Realty Limited, Frank Lon Properties Limited, Ren Lon Properties Limited, Lar Lon Properties Limited, Mamor Realty Limited v. Minister of National Revenue, [1980] CTC 2919, 80 DTC 1780 -- text