Associated Investors of Canada Ltd. v. MNR, 67 DTC 5096, [1967] CTC 138 (Ex. Ct.) -- text
JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing appeals by the appellant from assess- ments under the Income Tax Act, R.S.C. 1952, c. 148, as amended, for the 1960 and 1961 taxation years.