Cam Gard Supply Ltd. v. Minister of National Revenue

[1977] 2 SCR 522 Court SCC Decision date 1977-03-14 English

PartiesCam Gard Supply Limited Appellant·The Minister of National Revenue Respondent

Counsel (4)

A.J. Irving, for the appellant.
C.T.A. MacNab and C.M. Fien, for the respondent.
Solicitors for the appellant: Pitblado & Hoskin, Winnipeg.
Solicitor for respondent: D.S. Thorson, Q.C., Ottawa.

Judges Martland, Ronald; Judson, Wilfred; Spence, Wishart Flett; Pigeon, Louis-Philippe; Beetz, Jean

Decision 4–1 Majority (4) · MARTLAND J. (1)

On appeal from Federal Court of Appeal

Subjects Taxation

Contents

Majority

The judgment of the Court was delivered orally by

MARTLAND J.

MARTLAND J.—We are all of the opinion that the judgment of the Court of Appeal is correct. The appeal is dismissed with costs.

Appeal dismissed with costs.

Solicitors for the appellant: Pitblado & Hoskin, Winnipeg.

Solicitor for respondent: D.S. Thorson, Q.C., Ottawa.

Footnotes

[1] [1974] 2 F.C. 236.