Minister of National Revenue v. Wain-Town, 52 DTC 1138, [1952] CTC 147, [1952] 2 S.C.R. 377 -- text

KERWIN, J.:—We are called upon to decide whether the respondent, Wain-Town Gas and Oil Company, Limited, is liable to assessment for income tax and excess profits tax in the years 1944 and 1945, and the particular question is whether an item of $1,965.02

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