Granby Togs Limited v. Minister of National Revenue, [1958] CTC 138, 58 DTC 1081 -- text
FOURNIER, J.:—This is an appeal from the decision of the Minister of National Revenue dated May 2, 1952, affirming the assessment for excess profits tax in respect of the appellant’s taxation year 1946-47, ended May 31, 1947, on the ground that the