Credit La Verendrye Ltée v. Minister of National Revenue, [1972] CTC 2404, 72 DTC 1344 -- text
Roland St-Onge:—At the start of the hearing of this appeal at Rouyn, Province of Quebec on April 28, 1971 by the Tax Appeal Board, now the Tax Review Board, it was agreed between the parties that the evidence adduced in this appeal would apply to the