Robson Leather Company LTD v. Minister of National Revenue, [1977] CTC 132, 77 DTC 5106 -- text

Urie, J (concurred in by Le Dain, J and Mackay, DJ):—This is an appeal from a judgment of the Trial Division dismissing the appeal of the appellant from the respondent’s assessment for income tax for its 1965 taxation year. The respondent in

Mainland Crystal Glass LTD v. Her Majesty the Queen, [1977] CTC 117, 77 DTC 5080 -- text

Smith, DJ:—In this action the plaintiff is appealing from a reassessment of its income for the 1971 taxation year by which the Minister of National Revenue added $39,115.97 to the plaintiff’s taxable income, and from a decision of the Tax Review

Joseph Burnett, Burnac Corporation Limited, Burnac Mortgage Investors Limited and Burnac Realty Investors Limited v. Minister of National Revenue, [1977] CTC 102, 77 DTC 5059 -- text

Mahoney, J:—The applicants move by Originating Notice of Motion for an order removing into this Court the seizure and continued detention of certain books and records under paragraph 231(1)(d) of the Income Tax Act and for an

Her Majesty the Queen v. Restaurant & Bar La Seigneurie De Sept-Lles Inc, [1977] CTC 96, 77 DTC 5129 -- text

Walsh, J:—On June 28, 1976 a certificate was produced in this Court pursuant to section 223 of the Income Tax Act establishing that defendant was indebted to plaintiff pursuant to section 24 of the Canada Pension

Holden Wild Rice Limited v. Her Majesty the Queen, [1977] CTC 76, 77 DTC 5064 -- text

Smith, DJ:—In this action the plaintiff claims that the reassessment of its income for the taxation year ending December 31, 1970 by which $81,076.25 was added to its income for that year and the confirmation thereof by the Minister of National

Stevenson Construction Co Ltd, Burdett Construction Co Ltd, Mott Electric Limited, Fraser River Pile Driving Company Limited and Greenlees Piledriving Co LTD v. Her Majesty the Queen, [1977] CTC 65, 77 DTC 5045 -- text

Collier, J:—The plaintiffs claim refunds, totalling $39,442.50, of excise or sales tax paid, during 1969 to 1971 inclusive, to the federal Crown. They found their cause of action on subsection 44(2) of the Excise Tax Act, RSC 1970,

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