Imapro Corp. v. The Queen, 92 DTC 6487, [1992] 2 CTC 298 (FCTD) -- text
McGillis, J.:— The plaintiff Imapro Corporation (Imapro) entered into an obligation in writing on June 10, 1987 to construct a building for its research and development, manufacturing and sales operations. The research and development activities of Imapro