R. v. Jarvis, 2002 DTC 7547, 2002 SCC 73, [2002] 3 SCR 757 -- text

Minister of National Revenue v. Atlantic Engine Rebuilders Ltd., 67 DTC 5155, [1967] CTC 230, [1967] S.C.R. 477 -- text

CARTWRIGHT, J. (concurred in by Martland and Ritchie, JJ.) :—This is an appeal from a judgment of Thurlow, J. pronounced on August 17, 1964, allowing the appeal of the ‘re- spondent from a re-assessment of income tax for the year 1958 in respect of

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