Gulf Canada Ltd. [previously Gulf Oil Canada Ltd.] v. Her Majesty The Queen and Gulf Canada Resources Ltd. [previously Gulf Oil Canada Ltd.] v. Her Majesty The Queen, 90 DTC 6622, [1991] 1 CTC 99 (FCTD), aff'd 93 DTC 6123 (FCA) -- text

McNair, |.:—These are appeals from the decision of the Minister of National Revenue concerning the deductibility of certain items in the calculation of Gulf Canada Limited's base for depletion allowance, petroleum profits abatement and corporate surtax. The parties are agreed upon

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