International Power Co. v. McMaster University / In re Porto Rico Power Co., [1946] SCR 178, [1946] 2 DLR 81 -- text

Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 SCR 774 -- text

Martland, J:—The issue in this appeal is as to the validity of a notice of assessment dated August 8, 1975, addressed by the respondent to the appellants who are the executors of the estate of Roy A Jodrey, deceased, which increased the total

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