Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 -- text

Montreal Trust Company v. Minister of National Revenue, 62 DTC 1242, [1962] CTC 418, [1962] S.C.R. 570 -- text

LOCKE, J. (MARTLAND and RITCHIE, JJ., concurring) :—The agreement entered into between Trans Empire Oils Ltd. and William Ford on an unspecified date in February, 1952 recited that the company was the lessee from the Crown of the petroleum and natural gas rights in Section 31, Township 50, Range 21, West of the Fourth Meridian.

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