Cohen v. The Queen, 78 DTC 6099, [1978] CTC 63 (FCTD), aff'd 80 DTC 6250, [1980] CTC 318 (FCA) -- text

Décary, J:—The question at issue in this action, being an appeal from a decision of the Tax Review Board, is whether or not the owners of a piece of land, upon part of which has been built a revenueproducing property were, for income

Her Majesty the Queen v. National System of Baking of Alberta Limited*, [1978] CTC 30, 78 DTC 6018 -- text

Mahoney, J:—In issue is the fair market value on Valuation Day, December 22, 1971, of a common share of Canadian Wallpaper Manufacturers Limited, hereafter called "the company". Such share was prescribed to be a publicly-traded share and its value prescribed

Heskel S Abed v. Minister of National Revenue, [1978] CTC 5, 78 DTC 6007 -- text

Walsh, J:—This is an appeal from a decision of the Tax Appeal Board dated February 11, 1971, dismissing appellant’s appeal in respect of the taxation years 1960 to 1964 inclusive. It relates to the taxabality of a gain made on appellant’s interest

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