Rolls Royce (Canada) Ltd. v. Her Majesty the Queen, [1993] 1 CTC 272, [1993] DTC 5031 -- text
MacGuigan, J.A.:— This is an appeal from a judgment of Martin, J. of October 11,1991, dismissing the appellant's appeal from income-tax reassessments for its 1977 to 1981 taxation years.