Canadian Pacific Ltd. v. The Queen, 88 DTC 6265, [1988] 1 CTC 429 (FCA) -- text
Mahoney, J.:—This is an appeal from a reported judgment of the Trial Division, [1987] 2 C.T.C. 79; 87 D.T.C. 5338. The matter proceeded to trial on an agreed statement of facts which is fully reproduced in the trial judgment. The essential facts