Minister of National Revenue v. Curlett, 67 DTC 5058, [1967] CTC 62, [1967] SCR 280 -- text

Ritchie, J. (all concur) :—This is an appeal from the judgment of Gibson, J. of the Exchequer Court of Canada allowing an appeal from the respondent’s income tax assessment for the year 1962 and holding that the profit which the respondent realized from

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