Frankel Corporation Ltd. v. Minister of National Revenue, 59 DTC 1161, [1959] CTC 244, [1959] S.C.R. 713 -- text

MARTLAND, J. (all agree) :—This is an appeal from a Judgment of the Exchequer Court, which allowed an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board and which resulted in the addition to the taxable income

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