Organic Research Inc. v. M.N.R ., [1991] 1 CTC 417 (Alta. Q.B.) -- text
Egbert, J:—This is an application pursuant to subsection 232(4) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), to determine whether certain documents are protected from disclosure to the respondent