MNR v. Kirby Maurice Co. Ltd., 58 DTC 1033, [1958] CTC 41 (Ex Ct) -- text
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated November 16, 1956, allowing the respondent’s appeal from a reassessment dated December 21, 1955, made upon it for its taxation year