N. L. Brousseau Realty Co. Ltd. v. Minister of National Revenue, [1986] 1 CTC 2277, 86 DTC 1186 -- text
Sarchuk, T.C.J.:—The appellant N. L. Brousseau Realty Co. Ltd. (Brousseau Realty) is a corporation, duly incorporated under the laws of the province of Manitoba, and having its registered office on Rue St-Pierre, St. Norbert, Manitoba. In August 1976, Brousseau