Ethicon Sutures LTD v. Minister of National Revenue, [1983] CTC 2758, 83 DTC 674 -- text
Rip, TCJ:—This is an appeal by Ethicon Sutures Ltd against a notice of reassessment by the Minister of National Revenue, the respondent, in respect of the Appellant’s 1978 taxation year. The question in appeal is whether certain gains in the amount