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