Grandin Park Barber Shop & Beauty Parlour LTD v. Minister of National Revenue, [1984] CTC 2121, 84 DTC 1071 -- text
Sarchuk, TCJ:—Grandin Park Barber Shop & Beauty Parlour Ltd. (Grandin Park) is an Alberta private corporation incorporated under the laws of the Province of Alberta. it appeals from a notice of reassessment dated March 20, 1981, wherein it was reassessed