Baron v. Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111 -- text
Sopinka J.:—
Sopinka J.:—
RAND, J.:—The respondent is what is called the administrator of an investment trust. It raises money, purchases securities which it places in the custody of a trustee, in this case a corporate body, and disposes of certificates representing fractional interests in