Torduff Limited v. Minister of National Revenue, [1972] CTC 295, 72 DTC 6266 -- text
Heald, J:—This is an appeal from a reassessment for the taxation year 1967 by which the respondent added to the income of the appellant the sum of $76,846.62 described in the form T7 W-C accompanying said reassessment as “profit on sale of land and