R. v. Malloney’s Studio Ltd., 79 DTC 5124, [1979] CTC 206, [1979] 2 S.C.R. 326 -- text

Lawson v. Minister of National Revenue, 69 DTC 5155, [1969] CTC 201, [1969] S.C.R. 587 -- text

Pigeon, J. (all concur) :—Appellant is a mining stock promoter. In 1954 he ‘‘took over’’, as he says, Maneast Uranium Corporation Limited (‘‘Maneast’’). The shares were then quoted around 3 cents. He became president having effective control, distributed promotional

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