Associated Investors of Canada Ltd. v. Minister of National Revenue, [1962] CTC 510, 62 DTC 1315, [1962] CTC 509 -- text
NOEL, J.:—This is an appeal against the appellant’s income tax assessments for the years 1955, 1956, 1957 and 1958. In his assessments, the respondent added to the appellant’s reported income for each of the above mentioned years the sums of $1,725, $33,878.30,