Safety Plus Inc. v. R., 99 DTC 537, [1999] 3 CTC 2123 (TCC) -- text
Bowman T.C.J.:
Bowman T.C.J.:
Pigeon, J:—This appeal is from a decision of the Court of Appeal of Quebec, [1976] CA 28, which affirmed in part only a judgment of the Provincial Court setting aside a provincial income tax reassessment of respondent for 1966.
Bell T.CJ.: