Golden Horseshoe Turkey Farms Limited v. Minister of National Revenue, [1968] CTC 294, 68 DTC 5198 -- text
GIBSON, J.:—The question for decision in this appeal from an assessment for income tax for the taxation year 1964 is whether or not the forgiveness of $24,222.11 by Maple Leaf Mills Limited to the appellant in the course of the latter’s 1964 taxation year