The Proprietary Association of Canada, Barnes-Hind/Hydrocurve Inc and Alcon Canada Inc v. Her Majesty the Queen, [1984] CTC 650, 85 DTC 5020 -- text

The Associate Chief Justice:—In this action, the plaintiffs seek a declaration that their products, solutions for cleaning and maintaining contact lenses, are exempt from taxes imposed under the Income Tax Act, RSC 1970, c E-13, as

B B Fast & Sons Distributors LTD v. Her Majesty the Queen, [1984] CTC 626, 84 DTC 6554 -- text

Muldoon, J:—This action arises by way of appeal from a decision of the former Tax Review Board. The presiding member of that board, Guy Tremblay dismissed the taxpayer’s appeal, not on the bais of substantive conclusions on the law and the facts,

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