Minister of National Revenue v. Ablan Leon (1964) Limited, [1974] CTC 610, 74 DTC 6451 -- text
Sweet, DJ:—In assessing for the respondent’s income tax in respect of its 1965, 1967, 1968 and 1969 taxation years the appellant included the income from a furniture, home furnishing and appliance business carried on under the name Ablan Leon Distributors.