Transcanada Pipelines Limited v. Minister of Revenue, [1993] 1 CTC 277 -- text
Morden, A.C.J.O., McKinlay and Catzman, JJ.A.:— This appeal by the Minister of Revenue concerns assessments made in respect of capital tax alleged to be payable by TransCanada Pipelines Limited for the years 1978 through 1981 pursuant to