Donald Applicators Ltd., Godfrey Building Products Limited, Whitemud Building Supplies Ltd., Graham Excavating & Equipment Ltd., Sawyer Building Supplies Ltd., McKinney Plumbing & Heating Ltd., Cyprus Building Products Ltd., Higgs Cement & Masonry Ltd., Polar Electric Ltd, Chappell Concrete & Masonry Service Ltd. v. Minister of National Revenue, [1966] CTC 163, 66 DTC 5124 -- text
Noël, J.:—This is an application by the respondent, the Minister of National Revenue, for an order pursuant to Rules 131 and 135 of the General Rules and Orders of this Court that :