Home Oil Company Limited v. Minister of National Revenue, [1954] CTC 301, 54 DTC 1153 -- text
THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board (1954), 10 Tax A.B.C. 61, dated February 3, 1954, dismissing the appellant’s appeals from its income tax assessments for 1949 and 1950.