R. v. Mara Properties Ltd., 96 DTC 6309, [1996] 2 S.C.R. 161, [1996] 2 CTC 54 -- text
La Forest J. (orally; L’Heureux-Dubé, Sopinka, Cory, McLachlin, We agree with the conclusion reached by the Tax Court and Mr. Justice McDonald, the dissenting judge in the Court of Appeal. In our view, in the circumstances