The Queen v. Swingle, 77 DTC 5301, [1977] CTC 448 (FCTD) -- text
Collier, J:—This is an appeal by the plaintiff, through the Minister of National Revenue, from a decision of the Tax Review Board.
Collier, J:—This is an appeal by the plaintiff, through the Minister of National Revenue, from a decision of the Tax Review Board.
Sweet, DJ:—In the first of the above-styled actions [T-3456-76] the plaintiff appeals against a reassessment under the Income Tax Act for the 1972 taxation year. In the second [T-3457-76] it appeals against a reassessment made for the
The Associate Chief Justice:—This is an application under Rule 419(1 )(d) for an order striking out the sentence:
Maguire, DJ:—The plaintiff seeks recovery from the defendant of a substantial sum for customs duties and forfeitures under the Customs Act, RSC 1970, c C-40, as amended, and for sales tax under the Excise Tax Act,
Collier, J:—The Minister of National Revenue included in the defendant’s taxable income for 1967 an amount of $50,634.05. The Minister applied subsection 8(1) of the Income Tax Act.* [1] The relevant portions of that
Cattanach, J:—These are appeals from assessments of the appellant by the Minister to income tax for its 1963 and 1965 taxation years.
Le Juge Marceau:—Cette action—prise à l’encontre d’une décision de la Commission de Revision de l'impôt qui a rejeté l’appel de la demanderesse contre la cotisation d’impôt dont celle-ci avait été l’objet, le 21 mars 1972—ne met en cause aucune
The Chief Justice (concurred in by Pratte and Urie, JJ) (judgment delivered from the Bench):—This is an appeal from a decision of the Trial Division in a proceeding in that Court concerning the tax payable by the respondent under Part I
Shupe, J:—The defendant, a chartered accountant, having successfully passed the examinations of the Institute of Chartered Accountants in January 1974 was, at all material times hereto, engaged in public practice as a partner with the firm of Moen, Kent, Munro
The Associate Chief Justice:—This is an appeal from a judgment of the Tax Review Board which allowed an appeal by the defendant from a reassessment of income tax for the year 1969. In that year Bedford Investments Limited (formerly