Esso Resources Canada Limited v. Her Majesty the Queen, [1988] 2 CTC 312, 88 DTC 6469 -- text
Reed, J.: —The facts in this case are not in dispute. The question raised is whether the plaintiff can obtain a refund of certain excise taxes paid pursuant to part IV.1 of the Excise Tax Act, R.S.C. 1970, c. E-13