Maple Leaf Mills Ltd. v. Minister of National Revenue, 76 DTC 6182, [1976] CTC 324, [1977] 1 S.C.R. 558 -- text

de Grandpre, J (concurred in by the Chief Justice, Ritchie and Spence, JJ):—This is an appeal from a judgment of the Federal Court of Appeal ([1973] FC 549), confirming the substance of a judgment pronounced by Gibson, J ([1972] CTC 188)

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