Minister of National Revenue v. Maclaren-Quebec Power Company, [1953] CTC 81, 53 DTC 1058 -- text
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11, 1951 (4 Tax A.B.C. 287, footnote), which allowed an appeal by the respondent company from an assessment to income tax