Ministre Du Revenu National v. Intermodal Container Transport Ltée, [1999] 4 CTC 303, 99 DTC 5619 -- text
Prothonotary Morneau .
Prothonotary Morneau .
Pinard J.:
Létourneau J.A.:
Prothonotary Lafrenière*.
Marceau J.A.:
The facts of this appeal brought against a decision of the Tax Court of Canada are straightforward.
Parent Assess. O.:
Parent Assess. O.:
Marceau J.A.:
Isaac C.J. (dissenting):
Doherty J.A.:
The Issue: