Canadian Bank of Commerce v. Attorney General of Canada, 62 DTC 1236, [1962] SCR 729 -- text

Minister of National Revenue v. Sheldon's Engineering Ltd., 55 DTC 1110, [1955] CTC 174, [1955] SCR 637 -- text

Locke, J.:—This is an appeal from a judgment delivered in the Exchequer Court by the late Mr. Justice Potter, by which the appeal of the Minister from a decision of the Income Tax Appeal Board was dismissed. By that decision the present respondent’s

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