Electric Power Equipment Ltd. v. MNR, 67 DTC 5322, [1967] CTC 479 (Ex Ct) -- text
SHEPPARD, D.J.:—This appeal is by Electric Power Equipment Limited as appellant from an assessment for the taxation years 1964 and 1965 by the Minister, who held that the appellant and two other corporations, namely, Grassington Estates Limited and Bartholomew Engineering