R I S - Christie Ltd. v. Canada, 99 DTC 5087, [1999] 1 CTC 132 (FCA) -- text
Robertson J.A.:
Robertson J.A.:
de Grandpre, J (concurred in by the Chief Justice, Ritchie and Spence, JJ):—This is an appeal from a judgment of the Federal Court of Appeal ([1973] FC 549), confirming the substance of a judgment pronounced by Gibson, J ([1972] CTC 188)