Lee v. R, 99 DTC 925, [1999] 3 CTC 2200 (TCC) -- text
Bonner T . C.J.:
Bonner T . C.J.:
ABBOTT, J.:—This is an appeal by the Minister of National Revenue from a judgment of the Exchequer Court confirming a decision of the Income Tax Appeal Board which had allowed respondent’s appeal against its income tax assessment for 1955.
Jupson, J.:—The appellant, a corporation incorporated by special Act of the Parliament of Canada, owns and operates a crude oil pipe line running from Redwater, Alberta, to a point on the international boundary south of Winnipeg, and from a point on the