Borstad Welding Supplies (1972) Limited v. The Queen, 94 DTC 6205, [1994] 1 CTC 395 (FCTD) -- text
Reed, J.:—On September 9, 1993, reasons for judgment in this matter were issued (Borstad Welding Supplies (1972) Ltd. v. Canada, [1993] 2 C.T.C. 266, 93 D.T.C. 5457). As was noted on the last page of those reasons,