Interprovincial Pipe Line Company v. Minister of National E, :, [1967] CTC 180, 67 DTC 5125 -- text
JACKETT, P.:—These two appeals, which have been argued on a case stated by the parties under Rule 150, raise questions as to the amounts of the foreign tax credits to which the appellant is entitled for the 1960 and 1961 taxation years, respectively,