Interprovincial Pipe Line Company v. Minister of National Revenue, 68 DTC 5093, [1968] CTC 156, [1968] SCR 498 -- text

JUDSON, J. (all concur) :—We are concerned here with appeals of Interprovincial Pipe Line Company from re-assessments made for its 1960 and 1961 taxation years. The Exchequer Court has affirmed these re-assessments. The facts are substantially the same as those in

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