Marco Products LTD v. Minister of National Revenue, [1972] CTC 2583, 72 DTC 1442 -- text
A J Frost:—This is an appeal from an income tax reassessment dated April 13, 1970 in respect of the 1965 taxation year wherein the taxable income of the appellant was increased by $21,579.97 representing the difference between an earlier valuation of the North