Crown Trust Company, in Its Capacity as Trustee of the Suburban Realty Trust v. Her Majesty the Queen, [1977] CTC 320, 77 DTC 5173 -- text

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

Anne Zanatta, Executrix of the Estate of Moses Anthony Zanatta, Deceased v. Minister of Finance for The, [1977] CTC 316 -- text

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

New Continental Oil Company of Canada Limited v. Her Majesty the Queen, [1977] CTC 293, 77 DTC 5202 -- text

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

Melcrete Construction Co LTD v. Her Majesty the Queen, [1977] CTC 273, 77 DTC 5181 -- text

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

Minister of Finance for British Columbia v. Canfor Limited, [1977] CTC 269 -- text

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

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