Esso Resources Canada Ltd. v. Canada, [1991] 1 CTC 121 -- text
Stone, J.A. (Marceau and MacGuigan, JJ.A. concurring):—This is an appeal from a judgment of Reed, J. in the Trial Division rendered September 28, 1988 [[1988] 2 C.T.C. 312; 88 D.T.C. 6469]. By that judgment, the respondent's claim against a decision of