The Minister of National Revenue v. William Durocher, [1951] CTC 176, [1951] DTC 497 -- text

THORSON, P.:—On July 27, 1950, a certificate made under section 108 of The Income Tax Act, Statutes of Canada, 1948, chapter 52, was registered in this Court showing that certain amounts payable under the Act by the defendant had not been

‘Hunting Merritt Shingle Co. Ltd. v. Minister of National Revenue, [1951] CTC 132, [1951] DTC 466 -- text

SIDNEY SMITH, D.J.:—This case turns on the question whether the appellant company’s profits for 1947 subject to Excess Profits Tax were or should have been reduced by an amount which it claimed should be allowed to meet future depreciation

Bulova Watch Company Limited v. Attorney-General for Canada, [1951] CTC 94, [1951] DTC 462 -- text

AYLEWORTH, J.A.:—This is an appeal by the plaintiff Bulova Watch Company Limited from a judgment pronounced by the Chief Justice of the High Court on the 15th May, 1950, dismissing the plaintiff’s action without costs: Gruen Watch Company of

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