Tom Baird & Associates Ltd. v. Minister of National Revenue, [1998] 1 CTC 69 -- text
Létourneau J.A.:
Létourneau J.A.:
Linden, J.A.:
McGillis, J.:
Tremblay-Lamer J.:
Rip T.C.J.:
Robertson J.A.:
Robertson J.A.:
Beaubier T.C.J.:
Chevalier D.J.:
These are appeals from two judgments of Rothstein J. [1] which were heard jointly in this Court, both at trial and on appeal.