Sljivar v. The Queen, 2009 DTC 1381 [at at 2103], 2009 TCC 581 -- text
Farmers Mutual Petroleums Limited v. Minister of National Revenue, 67 DTC 5277, [1967] CTC 396, [1968] S.C.R. 59 -- text
MARTLAND, J. (all concur) :—These are appeals from judgments of the Exchequer Court which refused to permit the appellant, in computing its income, in the years 1959 and 1960, to deduct, in respect of legal expenses, the respective amounts of $80.10 and