Tambrands Canada Inc v. Minister of National Revenue, [1985] 2 CTC 154, 85 DTC 5323 -- text
Ryan, J:—This is an application by Tambrands Canada Inc (“Tambrands”) under subsection 44(7.3) of the Excise Tax Act (“the Act’’) and section 28 of the Federal Court Act to review and set aside a decision of