THE Chief Justice:—This is an appeal by the Minister of National Revenue from a judgment of the Exchequer Court affirming a decision of the Income Tax Appeal Board. Section 95A(1) of The 1948 Income Tax Act, c. 52, enacted

lacobucci, J.:— This appeal concerns the interpretation to be given to subsection 241(3) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), which permits in certain circumstances the disclosure of

Noel J.A.: