British Columbia Electric Railway Company Limited v. The Minister of National Revenue, 58 DTC 1022, [1958] CTC 21, [1958] S.C.R. 133, [1958] CTC 20 -- text

Locke, J. (Cartwright, J., concurs) :—The agreement entered into between the corporation of the District of Surrey and the Vancouver Power Company Limited, dated March 1, 1907, is in similar terms to those made by the power company at the same time with

Minister of National Revenue v. Algoma Central Highway, 68 DTC 5096, [1968] CTC 161, [1968] S.C.R. 447 -- text

FAUTEUX, J. (all concur) :—This is an appeal from a judgment of the Exchequer Court of Canada, pronounced by the learned President of the Court, on March 16, 1966, whereby he allowed an appeal by respondent from assessments made under the Income

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