Phyllis Bouck. v. The Minister of National Revenue, [1951] CTC 119, [1951] DTC 464 -- text
R. T. GRAHAM, D.J.:—This is an appeal by (Mrs.) Phyllis Bouck from her assessment for income tax for the year 1944.
In Re Estate of Frank Robertson Webster, [1951] CTC 98, [1951] DTC 536 -- text
EGBERT, J.:—The executors and trustees of the will of Frank Robertson Webster, deceased, apply under The Trustees Act, R.S.A. 1942, ch. 215, for the advice and discretion of the court on the following questions :
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
Richardson v. Kenworthy, Et Al., [1951] CTC 87 -- text
GORDON, J.A.:—This is an appeal from the judgment of Davis, J., in which he. ordered an accounting in the estate of Mary Ann Richardson, deceased, and made certain findings of fraud against her.
Attorney-General for Manitoba v. San Antonio Gold Mines Limited, [1951] CTC 81 -- text
MCPHERSON, C.J.M.: This is an appeal from the judgment of Williams, C.J.K.B., on October 10, 1950, in favour of the respondent, which had sued for a declaration that certain moneys paid to it by the government of Canada, under The Emergency
C.P.R. v. Attorney-General for Saskatchewan, [1951] CTC 26 -- text
RINFRET C.J.C.:—The Province of Saskatchewan was established in 1905 by Statutes of Canada, 4-5 Edw. VII, ec. 42.
The King v. Planters Nut and Chocolate Company Ltd., [1951] Ex. C.R. 122, 51 D.T.C. 454, [1951] C.T.C. 16 -- text
CAMERON, J.:—This is an information in which the plaintiff claims from the defendant payment of the sum of $265,196.92 for sales tax in respect of sales of salted peanuts and cashew nuts in the period May 19, 1948, to September 30, 1949, penalties
John Ainslie Jackson v. The Minister of National Revenue, [1951] CTC 9 -- text
CAMERON, J.:—This is an appeal from an assessment to income tax for the taxation year 1945. The only matter in dispute is whether the sum of $824.35 received in that year by the appellant under certain Letters Patent of the Dominion of Canada, dated
Mred James Blackwell v. The Minister of National Revenue, [1951] CTC 1, [1951] DTC 450 -- text
THE CHIEF JUSTICE :—It is unnecessary to recite the facts in this appeal. They are fully stated in the judgment of the learned President of the Exchequer Court and at Bar counsel for the appellant declared that he accepted them as stated in that
Gruen Watch Company of Canada Limited, Levy Brothers Co. Limited, Rolex Watch Company of Canada Limited, Canadian Elgin Watch Company Limited, Bulova Watch Company Limited, Goldsmiths, Company of Canada Limited, Cyma Watch Ltd., Lorie Limited, Longines-Wittnauer Co. Of Canada, Hatch and Company Ltd. v. Attorney-General of Canada, [1950] CTC 440, [1949-1950] DTC 784 -- text
MCRUER, C.J.H.C.:—The plaintiffs in this action have been engaged for many years in the importation of watch movements from abroad. They import or purchase in Canada watch cases adapted to the particular movements imported, and by a very simple operation performed
Pages
