Earlscourt Sheet Metal Mechanical Limited v. Minister of National Revenue, [1988] 1 CTC 2045, 88 DTC 1029 -- text
Goetz, T.C.J.:— This is an appeal heard at the City of Toronto, Ontario, on July 31, 1987, against reassessments disallowing the following deductions for the 1974 and 1975 taxation years: