Minister of National Revenue v. The People’s Thrift and Investment Co., [1959] CTC 185, 59 DTC 1129 -- text
FOURNIER, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 20, 1956 (15 Tax A.B.C. 257), allowing the appeal of the respondent from an assessment to income tax for its taxation year