Lamont Management Ltd. v. R., 99 DTC 871, [1999] 3 CTC 2576 (TCC) -- text
Lamarre Proulx T.C.J.:
Lamarre Proulx T.C.J.:
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.
PIGEON, J. (all concur) :—The respondent is a successful stamp dealer. He caused to be incorporated J. N. Sissons Limited, a private company controlled by him and to which he transferred, after the incorporation, his inventory of stamps. In 1961, he sought