Burrard Yarrows Corp. v. The Queen, 86 DTC 6459, [1986] 2 CTC 313 (FCTD), aff'd sub nomine Versatile Pacific Shipyards Inc. v. The Queen, 88 DTC 6352 (FCA) -- text
Joyal, J.:—This is an appeal by the plaintiff taxpayer from the Minister's reassessments of tax for the 1979 and 1980 taxation years whereby certain claimed reserves and inventory allowances were disallowed and added back into income.