Barron v. Minister of National Revenue, 97 DTC 5121, [1997] 2 CTC 198 (FCA) -- text
The judgment of the court was delivered by Pratte J.A.(orally):
The judgment of the court was delivered by Pratte J.A.(orally):
PIGEON, J. (all concur) :—Appellant is a used car dealer also selling new cars to a limited extent. Credit notes are sometimes given in partial payment of used cars acquired for resale. In such case, the cash payment and the amount of the credit note
Denault J.A.: