V., [1950] CTC 213 -- text

JEAN, J.:—Les défendeurs, par leur inscription en droit partielle, veulent faire rayer de la déclaration les par. 9, 10, 11, 12 et 18 par lesquels la demanderesse allègue qu’à la suite du décès de son mari, victime d’un accident, dont elle tient les défendeurs

Rolland and Trust Company of Canada v. His Majesty the King, [1950] CTC 197 -- text

The late Arthur Décary died in the City of Montreal on January 22nd, 1946, leaving a last Will dated November 9, 1944, executed before Morin, Notary (Exhibit P-1), by which he bequeathed all his property in trust to three trustees and executors, namely,

Williamina D. Lunn, Administratrix With the Will Annexed of George Wellington Lunn, Deceasedand v. Samuel W. Barber (By Order to Proceed)And, [1950] CTC 190 -- text

KERWIN, J.:—This action was commenced by George Wellington Lunn on September 2, 1930, against the respondent, Barber, on two promissory notes, each bearing date August 19, 1927. The statement of claim and statement of defence were delivered in May and June,

May McDougall Ross as Executrix of the Last Will of Annie McDougall, Deceased v. The Minister of National Revenue, [1950] CTC 169, [1949-1950] DTC 775 -- text

CAMERON, J.:—The appellant received from Royalite Company, Ltd. (hereinafter called Royalite), the sum of $183.90 in the year 1944, and $37,820.82 in the year 1945, under circumstances set out in the agreed statement of facts or admitted in the pleadings. The

Joggins Coal Company Limited v. Minister of National Revenue, [1950] CTC 149, [1949-1950] DTC 761 -- text

KELLOCK, J. (delivering the judgment of the Court) :—This is an appeal from the decision of the Exchequer Court, Cameron, J., affirming the dismissal by the Minister under the provisions of the Income War Tax Act of an appeal by

In Re Gerald C. Harvey, Deceased; Assessor of Taxes v. J. Walsh, Administrator., [1950] CTC 90 -- text

WALSH, C.J.:—This is an appeal taken under s. 11 of The Death Duties Act, 1934, by the administrator of the estate of Gerald Cockburn Harvey, late of St. John’s, deceased, who is dissatisfied with the value of the

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