Minister of National Revenue v. Ottawa Car and Aircraft Limited, [1957] CTC 59, [1957] DTC 1076 -- text
THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 260 v. M.N.R. (1955), 13 Tax A.B.C. 27, dated April 29, 1955, allowing the respondent’s appeal against its income tax assessment