George H. Steer v. Minister of National Revenue, [1965] CTC 181, 65 DTC 5115 -- text
NOEL, J.:—This is an appeal from a decision of the Tax Appeal Board (30 Tax A.B.C. 176) confirming the appellant’s income tax assessment for the 1957 taxation year. The only question raised by the appeal 1 is whether the appellant was entitled, when