Wigmar Holdings Ltd. v. R., 97 DTC 5203, [1997] 2 CTC 263 (FCA) -- text
Strayer J.A.:
Facts
This is an appeal from a decision of the Tax Court of May 27, 1994,
Strayer J.A.:
This is an appeal from a decision of the Tax Court of May 27, 1994,
HALL, J. (all concur) :—The appellant was incorporated under the name ‘‘Geo. W. Crothers Limited’’ on June 14, 1934, by letters patent pursuant to the provisions of the Companies Act, R.S.C. 1927, ce. 27. By supplementary letters patent dated