A-336-80
A-355-80
A-356-80
The Queen (Appellant)
v.
McGraw-Hill Ryerson Limited (Respondent)
Court of Appeal, Heald, Urie JJ. and Kelly D.J.—
Toronto, February 26, 1982.
Income tax — Income calculation — Deductions — Appeals
from decision of Trial Division allowing deduction from tax
pursuant to s. 125.1 of Income Tax Act — Respondent, in
publishing books, engaged in manufacturing or processing, in
Canada, of goods for sale — No reversible error by Trial
Judge — Appeals dismissed — Income Tax Act, R.S.C. 1952,
c. 148, s. 125.1 as added by S.C. 1973-74, c. 29, s. 1.
APPEALS.
COUNSEL:
C. T. A. MacNab and D. Winters for
appellant.
John M. Roland, Q.C. and James G. Ware
for respondent.
SOLICITORS:
Deputy Attorney General of Canada for
appellant.
Osier, Hoskin & Harcourt, Toronto, for
respondent.
The following are the reasons for judgment of
the Court delivered orally in English by
HEALD J.: We are not persuaded that the
learned Trial Judge [[19801 2 F.C. 785] commit
ted any reversible error. The appeals are therefore
dismissed. Since they were argued together, the
respondent is entitled to a single set of costs.
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.