Stock Exchange Building Corp. Ltd. v. Minister of National Revenue, [1955] S.C.R. 235, 55 DTC 1014, [1955] CTC 5 -- text
Estey, J.:—The appellant submits that in the computation of its income tax for the years 1946, 1947 and 1948 it is entitled to a deduction for payments made on account of (a) compound interest; (b) interest on the face value of the bonds in the sum