Gillies Bros. & Co. Ltd. v. Minister of National Revenue, [1957] CTC 190 -- text
THURLOW, J.:—These are appeals from reassessments of income tax and excess profits tax for the years 1944 and 1945 and of income tax for the years 1949, 1950, 1951, and 1952, all of which reassessments were made by the Minister of National Revenue