Royal Bank of Canada v. Deputy Minister of National Revenue for Customs and Excise, [1981] 2 S.C.R. 139 (1981)

Supreme Court of Canada

Royal Bank of Canada v. Deputy Minister of National Revenue for Customs and Excise, [1981] 2 S.C.R. 139

Date: 1981-10-06

The Royal Bank of Canada Appellant;

and

The Deputy Minister of National Revenue for Customs and Excise Respondent.

1981: May 7; 1981: October 6.

Present: Martland, Ritchie, Dickson, McIntyre and Lamer JJ.

ON APPEAL FROM THE FEDERAL COURT OF APPEAL

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