Golden Arrow Sprayers Ltd. v. MNR, 61 DTC 1185, [1961] CTC 318 (Ex Ct) -- text
DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated July 2, 1959, 22 Tax A.B.C. 260, in respect of the income tax assessment for taxation year 1953, of Golden Arrow Sprayers Ltd., a company having its head office