Minister of National Revenue v. Fitzgerald, [1949] CTC 101, [1949] SCR 453 (SCC) -- text
RAND, J.:—This appeal arises out of an unusual situation, the facts of which, however, can be shortly stated.
RAND, J.:—This appeal arises out of an unusual situation, the facts of which, however, can be shortly stated.
CARTWRIGHT, J. (concurred in by Martland and Ritchie, JJ.) :—This is an appeal from a judgment of Thurlow, J. pronounced on August 17, 1964, allowing the appeal of the ‘re- spondent from a re-assessment of income tax for the year 1958 in respect of