Minister of National Revenue v. George Lindsay Bower, [1959] CTC 107, 59 DTC 1055 -- text
CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated September 14, 1956 (15 Tax A.B.C. 411) allowing the respondent’s appeal from assessments made upon him for the years 1952 and 1953. In each of these years the