Frank L. Stromotich v. Her Majesty the Queen, [1986] 2 CTC 319, 86 DTC 6464 -- text
Teitelbaum, J.:—Plaintiff (Stromotich) is bringing a motion seeking an order directing the defendant to refund to him a business investment tax credit (B.I.T.C.) on scientific research as claimed by him on his income tax returns for the year 1983.