Data Kinetics Ltd. v. The Queen, 98 DTC 1877, [1998] 4 CTC 2618 (TCC) -- text
Lamarre T.C.J.:
Lamarre T.C.J.:
Estey, J. (The Chief Justice and Fauteux, J., concur.) :— The appellant, a Canadian subsidiary of Eli Lilly and Company of Indianapolis, Indiana, purchased goods from the latter during the period September 15, 1939, to December 31, 1945, at invoice prices which