Deputy Minister of Revenue (Quebec) v. Lipson, [1979] CTC 247, [1979] 1 S.C.R. 833 -- text
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.