Metro-Can Construction Ltd. v. R., 99 DTC 29, [1999] 2 CTC 2206 (TCC) -- text
Bowie T . C.J.:
Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348 -- text
Western Minerals Ltd. v. Minister of National Revenue, 62 DTC 1163, [1962] CTC 270, [1962] SCR 592 -- text
MARTLAND, J.:—This is an appeal from a judgment of the learned President of the Exchequer Court, which dismissed the appellant’s appeal against re-assessment of its income tax for the year 1952. It relates solely to the amount of $10,488.25, being a part