Canadian Locomotive Company and the Canadian National Railway v. Corporation of the City of Kingston, [1942] CTC 280 -- text

REYNOLDS C.J.C.:—The Appellants, the Canadian Locomotive Company Limited and the Canadian National Railway, are the owners of certain lands situate in the City of Kingston on which buildings have been erected for the manufacture of munitions of war, and appeal from

Firestone Tire and Rubber Co, of Canada Ltd. v. Commissioner of Income Tax, [1942] CTC 254 -- text

RINFRET J.:—The appeal concerns the income tax assessments levied against the appellant by the Commissioner of Income Tax for the Province of British Columbia. The appellant Firestone Tire and Rubber Co. of Canada Ltd. is a Dominion company having its head

Corporation of the City of Toronto v. Rogers-Majestic Corporation, Limited, [1942] CTC 239 -- text

RIDDELL J.A.:—This is an appeal by the Corporation of the City of Toronto pursuant to the provisions of s. 85(1) of the Assessment Act, R.S.O. 1937, c. 272, by way of case stated by His Honour Ian Macdonell, Judge of the County Court

Pioneer Laundry and Dry Cleaners, Ltd. v. Minister of National Revenue, [1942] CTC 201 -- text

APPEAL by taxpayer from a decision of the Minister of National Revenue affirming income tax assessments as levied by the Commissioner of Income Tax for the taxation years 1934 to 1939 inclusive. All material facts are fully set forth in the following

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