Minister of National Revenue v. Sheldon's Engineering Ltd., 55 DTC 1110, [1955] CTC 174, [1955] SCR 637 -- text
Locke, J.:—This is an appeal from a judgment delivered in the Exchequer Court by the late Mr. Justice Potter, by which the appeal of the Minister from a decision of the Income Tax Appeal Board was dismissed. By that decision the present respondent’s
