Reiss Estate v. R., 99 DTC 5429, [1999] 3 CTC 660 (FCA) -- text
Desjardins J.A.:
Desjardins J.A.:
Estey, J:—This appeal raises for settlement the principles applicable to the interpretation of domestic tax law and international tax conventions where their provisions are said to be competing. The appellant seeks to recover under the Income Tax
JUDSON, J. (concurred in by Martland, Ritchie and Hall, JJ.) :—The issue in this appeal is whether the appellant, Bal- stone Farms Ltd., as a result of its sale of land and the granting and forfeiture of certain options for the sale of land, had