Smerchanski v. Minister of National Revenue, 76 DTC 6247, [1976] CTC 488, [1977] 2 SCR 23 -- text

The Chief Justice (concurred in by Martland, Judson, Ritchie, Spence, Dickson and de Grandpré, JJ):*—The two appeals to this Court, one by the individual taxpayer Smerchanski and the second by Eco Exploration Company Limited, a company under his control, raise the

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