The Executors of the Estate of the Late Richard W Nixon v. Minister of National Revenue, [1973] CTC 2256, 73 DTC 215 -- text
Roland St-Onge:—This appeal is from a reassessment which added to the appellants’ income two sums of money, one of $20,000 and another of $14,994 as being appropriations of a company’s funds effectuated in the taxation year 1967 by its main shareholder,