Rivermede Developments Ltd. v. The Queen, 93 DTC 5365, [1993] 2 CTC 220 (FCTD) -- text

Teitelbaum, J.:—The plaintiff, Rivermede Developments Ltd., appeals, by way of a trial de novo, from a decision of the Tax Court of Canada dismissing its appeal from a reassessment made by the Minister of National Revenue for the 1977 taxation year

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