Western Minerals Limited v. Minister of National Revenue, [1961] CTC 477, 61 DTC 1270, [1961] CTC 476 -- text
THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1952, confined to the amount of $10,488.25, being a portion of the amount of $17,123.57 which the Minister included in his final assessment of the appellant for 1952 as interest