General Construction Co. Ltd. v. Minister of National Revenue, 59 DTC 1169, [1959] CTC 300, [1959] S.C.R. 729 -- text
MARTLAND, J.:—The appellant was incorporated in the year 1923 and has carried on the business of constructing buildings, roads and dams and generally projects involving earth moving. In the course of its business it has entered into joint ventures with other
