H.A. Roberts Limited v. Minister of National Revenue, 69 DTC 5249, [1969] CTC 369, [1969] S.C.R. 719 -- text

SPENCE, J. (all concur) :—This is an appeal from the decision of Mr. Justice Sheppard, District Judge of the Exchequer Court of Canada, delivered on October 28, 1968. By that judgment, the learned trial judge dismissed the appeal of the taxpayer

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