Minerals Limited v. The Minister of National Revenue, 58 DTC 1154, [1958] CTC 236, [1958] S.C.R. 490 -- text

MARTLAND, J. (all agree) :—This is an appeal from a judgment of Thurlow, J., in the Exchequer Court, dismissing the appellant’s appeal from the Income Tax Appeal Board, which had dismissed an appeal from the income tax assessment of the appellant for the

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