Ikea Ltd. v. Canada, 98 DTC 6092, [1998] 1 S.C.R. 196, [1998] 2 C.T.C. 61 -- text
Iacobucci J.:
Iacobucci J.:
ABBOTT, J. (all concur) :—This is an appeal from a Judgment. of the Exchequer Court of Canada, setting aside a decision of the Tax Appeal Board and confirming an assessment of the Minister whereby a pension benefit in the sum of $13,844.20 was added