Desrocher Development Corp. v. The Queen, 87 DTC 5363, [1987] 2 CTC 118 (FCTD) -- text
Martin, J.: —The plaintiff, Desrochers Development Corporation, appeals the October 11, 1983 reassessment by the Minister of National Revenue in which the gain made on a sale of property in Saskatoon was classified as income rather than as a capital