Vina-Rug (Canada) Limited v. Minister of National Revenue, 68 DTC 5021, [1968] CTC 1, [1968] SCR 193 -- text

ABBOTT, J. (all concurring) :—The issue in this appeal is whether the appellant company was ‘‘associated’’ during the 1961 and 1962 taxation years with a second company, Strad- wick’s Limited, within the meaning ‘of Section 39 of the Income Tax

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