Edmonton Plaza Hotel (1980) Ltd. v. The Queen, 87 DTC 5371, [1987] 2 CTC 153 (FCTD) -- text
Jerome A.C.J.:—The plaintiff appeals the defendant's reassessment of its 1980 and 1981 taxation years. At issue is the taxpayer's deduction from its taxable income of an amount paid to the City of Edmonton in connection with the taxpayer's application for