Hart, J:—Roy A Jodrey died on August 12, 1973, resident and domiciled in Nova Scotia. He had executed his will on August 13, 1963, in which he directed his executors to pay all just debts, funeral and testamentary expenses, and all estate
Hart, J:—Colonel J C MacKeen was a lifelong resident of Nova Scotia. When he died on September 30, 1972, he was survived by his wife, Dorothy, and four daughters. Three of the daughters, Sally Norwood, Catherine Burkart, and Christina Shaw, were
Bastin, DJ:—This is an appeal by the Minister from a decision of the Tax Review Board holding that the defendant was entitled to capital cost allowance with respect to 10 Caterpillar tractors. I have reached the same conclusion as the Tax Review
Sweet, DJ:—This appeal from the plaintiff’s income tax reassessments for its 1967, 1968, 1969 and 1970 taxation years has two parts.
Urie, J (concurred in by MacKay and Kerr, DJJ):—This is an appeal from a judgment of the Trial Division dismissing with costs the appellant’s appeal from the respondent’s reassessment in respect of its 1969 taxation year. In its 1969 income tax
Seaton, JA:—The executors of the estate of the late Mr Whittall appeal from a decision that certain life insurance policies are to be included in the estate for succession duty purposes.
The Chief Justice (per curiam) (judgment delivered from the Bench):—We have concluded that it is not necessary to hear counsel on the second branch of the case.
Urie, J (per curiam) (judgment delivered from the Bench):—For the reasons given in the appeal of Antoine Hulmann v MNR (Court No A-275-75), the appeal will be dismissed. There will be no costs on this appeal.
Urie, J (per curiam) (judgment delivered from the Bench):—The question of whether or not the transaction of sale of a property is for the vendor’s capital or income account is dependent on the particular facts and circumstances surrounding the
Gibson, J:—This is an appeal by the Deputy Attorney General of Canada on behalf of the plaintiff from the decision of the Tax Review Board dated July 11, 1974 which allowed the appeal of the defendant Cadboro Bay Holdings Ltd from a
