Gerald Morley Hechter, Radio Oil Ltd., Radio Holding Corporation Limited, Roco Products Limited, Roco Enterprises Limited and Tobanne Enterprises Limited v. Minister of National Revenue, [1971] CTC 12, 71 DTC 5066 -- text
BASTI\ J. (013113 from the Bench) :—I am entitled to assume that the first category of documents do not relate to the affairs of the two taxpayers and, therefore, are privileged.
