The Queen v. Merban Capital Corp. Ltd., 85 DTC 5014, [1985] 1 CTC 1 (FCTD), rev'd 89 DTC 5404 (FCA) -- text
Joyal, J:—The trial of this action was held in Toronto on October 9, 10 and 11, 1984. The issue was the deductibility under the provisions of the Income Tax Act of a payment of $405,000 paid by MerBan Capital Corporation Limited
