Royal Trust Corporation of Canada v. Her Majesty the Queen, [1982] CTC 79, 82 DTC 6076 -- text
Jérome, ACJ:—This appeal from the decision of the Tax Review Board, dated November 5, 1980, involving the 1972-73-74 and 1975 taxation years of Royal Trust Corporation of Canada came on for hearing at Toronto on June 26, 1981. The plaintiff Royal