Mort v. The Queen, 93 DTC 5058, [1993] 1 CTC 99 (FCTD) -- text
Noël, J.:—The plaintiff, Clifford L. Mort, lodged an appeal before this Court against an assessment issued by the Minister of National Revenue with respect to his 1985 taxation year. The assessment denied the scientific research tax credit (herein the“ SRTC”)