Robitaille v. American Biltrite (Canada), [1985] 1 SCR 290 -- text

Smythe et al. v. Minister of National Revenue, 69 DTC 5361, [1969] CTC 558, [1970] SCR 64 -- text

JUDSON, J. (all concur) :—These income tax appeals are the result of re-assessments made by the Minister against the appel- lants for the 1961 taxation year. Their appeals to the Exchequer Court have been dismissed. In my opinion, these further appeals should

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