Oxford Shopping Centres Ltd. v. The Queen, 79 DTC 5458, [1980] CTC 7, aff'd 81 DTC 5065, [1981] CTC 128 (FCA) -- text
The Associate Chief Justice:— This is an appeal under the Income Tax Act from a re-assessment of tax for the year 1973. In making the assessment the Minister disallowed as being an outlay of capital a deduction