Banksia Investments Limited v. Minister of National Revenue, [1984] CTC 2139, 84 DTC 1060 -- text
Rip, TCJ :—The appellant, Banksia Investments Limited, (hereinafter referred to as “Banksia”) appealed to the Tax Review Board from income tax assessments for 1974 and 1975 issued on the basis that profits it made on the sale of certain real