Atlantic Engine Rebuilders Ltd. v. MNR, 64 DTC 5178, [1964] CTC 268, [1964] CTC 267, aff'd on different grounds 67 DTC 5155, [1967] CTC 230, [1967] S.C.R. 477 -- text
THURLOW, J.:—The issue in this appeal, which is from a re-assessment of income tax for the year 1958, is the liability of the appellant for tax in respect of a sum of $38,213.00 representing the balance of amounts known in the appellant’s business