Plaza Pontiac Buick Limited v. Her Majesty the Queen, [1991] 2 CTC 259, 91 DTC 5547 -- text
Jerome, A.C.J. [Orally]:—I indicated yesterday that I would deliver judgment in this matter and I am now prepared to do so. In my view, this appeal must be dismissed. There are three or four reasons. The first and foremost is that, in my