Canadian Pacific Ltd. v. A.G. (Can.), [1986] 1 S.C.R. 678. -- text

Beament et al. v. Minister of National Revenue, 70 DTC 6130, [1970] CTC 193, [1970] SCR 680 -- text

Minister of National Revenue v. Shofar Investment Corporation, 79 DTC 5347, [1979] CTC 433, [1980] 1 SCR 350 -- text

Martland, J:—The question in issue in this appeal is as to whether or not subsection (3) of section 12 of the Income Tax Act, RSC 1952, c 148, has any application in the assessment of income tax payable by the respondent

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