George T. Davie and Sons Limited v. Minister of National Revenue, [1954] CTC 124, 54 DTC 1045 -- text
CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated January 13, 1953 (reported as No. 78 v. M.N.R., 7 Tax A.B.C. 408) dismissing by a majority an appeal by the taxpayer from an assessment made