Alberta and Southern Gas Co. Ltd. v. The Queen, 76 DTC 6362, [1976] CTC 639 (FCTD), aff'd 77 DTC 5244 [1977] CTC 388 (FCA), aff'd 78 DTC 6566, [1978] CTC 780, [1979] 1 SCR 36 -- summary under Investment Contract

In finding that an agreement, under which in consideration for a payment of $4 million the taxpayer obtained certain rights and privileges to...

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