Winston a Steeves v. Her Majesty the Queen, [1977] CTC 328 -- text
Urie, J (concurred in by Ryan, J and Kerr, DJ):—For the reasons given in the appeal of Stephen S Steeves v Her Majesty The Queen, Court No A-633-76, the appeal will be dismissed.
Urie, J (concurred in by Ryan, J and Kerr, DJ):—For the reasons given in the appeal of Stephen S Steeves v Her Majesty The Queen, Court No A-633-76, the appeal will be dismissed.
Urie, J (concurred in by Ryan, J and Kerr, DJ):—This is an appeal from a judgment of the Trial Division dismissing with costs the appellant’s appeal from assessments in respect of his 1968, 1969, 1970 and 1971 taxation years. The respondent, in
Addy, J:—This action, as originally constituted, consisted of an appeal by the plaintiff of an assessment for income tax purposes for the taxation year 1969, of revenue-producing apartment buildings in Montreal sold by the plaintiff on December 30, 1969 to
Ruttan, J (in Chambers):—This is an appeal from the decision of the Minister of Finance for the Province of British Columbia made March 14, 1977 affirming a succession duty assessment dated November 15, 1976 which levied succession duties on the value
Pratte, J:—This appeal raises three distinct issues related to the income tax payable by the appellant for the 1966 and 1967 taxation years. Those three issues, which were all decided against the appellant by the trial judge, are referred to in the
Marceau, J:—This is an appeal by Her Majesty the Queen against a judgment of the Tax Review Board vacating an assessment dated November 16, 1973 issued by the Minister of National Revenue in respect of the defendant’s taxation year 1972. The issue
The Chief Justice:—This is a motion by the respondent for an order that costs be paid to the respondent in the amount of $8,626 with interest thereon.* [1]
Mahoney, J:—This is another appeal against a decision of the Tax Review Board that the $42,565.24 gain realized on the disposition of an interest in real estate was capital and not income. The amount is not in dispute.
Grant, DJ:—The plaintiff was incorporated in Canada as a federal company on October 26, 1953. Its business has been that of construction and renovation of commercial, institutional, and industrial buildings. At all material times its president and manager has been Michael
Carrothers, J (per curiam):—This appeal is brought by the Minister of Finance of British Columbia (“the Minister’’) against the judgment of the Honourable Mr Justice Fulton in effect excluding certain specific items from the calculation of the capital tax base