Massey-Ferguson Limited v. Minister of National Revenue, [1973] CTC 2088, [1973] DTC 66 -- text
A W Préciuk (orally):—The appellant appeals from the respondent’s reassessment for the taxation year 1967, wherein a sum of $31,956 was added to its income as interest, deemed to have been received on a loan of $1,000,000, US funds, to Perkins