The Queen v. Immobiliare Canada Ltd., 77 DTC 5332, [1977] CTC 481 (FCTD) -- text
Addy, J:—The present appeal is against a judgment of the Tax Review Board which allowed an appeal by the taxpayer company, Immobiliare Canada Ltd, a Canadian resident company, against an assessment made on July 19, 1973 relating to the 1966 taxation