Bernstein v. MNR, 74 DTC 6041, [1974] CTC 4 (FCTD), aff'd 77 DTC 5187, [1977] CTC 328 (FCA) -- text
Walsh, J:—This case deals with the attempt of appellant to apply section 85A of the Income Tax Act, RSC 1952, c 148, which was enacted as section 75A in 1952-53, c 40, section 28, substituted in 1955, c 54, section
