Saskatchewan Wheat Pool v. R., 99 DTC 5198, [1999] 2 CTC 369 (FCA) -- text
Rothstein J.A.:
Rothstein J.A.:
LOCKE, J. (Fauteux and Abbott, JJ., concurring) :—This is an appeal from a judgment of Dumoulin, J., delivered in the Exchequer Court by which a judgment of the Income Tax Appeal Board, allowing the appeal of the present appellant from a ruling of