Minister of National Revenue v. Freud, 68 DTC 5279, [1968] CTC 438, [1969] SCR 75 -- text

PIGEoN, J. (all concur) :—The facts of this case are somewhat unusual. The respondent who resided in Windsor, Ontario but practised law in Detroit, Michigan had, in conjunction with one Kettlewell, a tool and die maker, conceived the idea of designing a

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