Interior Breweries Ltd. v. MNR, 55 DTC 1090, [1955] CTC 143 (Ex Ct) -- text
CAMERON, J.:—In its income tax return for the fiscal year ending March 31, 1951, the appellant had deducted certain items of interest said to have been paid or payable on bonds, debentures and notes in that year. In assessing the appellant, the respondent