Re: Carr, [1948] CTC 15 -- text

Barlow, J.:—The appellants, the executors and beneficiaries of the estate of the late Arthur William Carr, appeal from the confirmation by the Treasurer of the Province of Ontario. of the statement submitted, pursuant to the Succession Duty Act,

Commercial Hotel Limited v. Minister of National Revenue, [1948] CTC 7, [1946-1948] DTC 1119 -- text

O’Connor, J.:—This is an appeal under the Income War Tax Act, R.S.C. (1927), chap. 97, from assessments from income tax for the taxation years 1939, 1940, 1941, 1942 and 1943. The appellant during these years carried on a general hotel

The Borden Company Limited v. Minister of National Revenue, [1947] CTC 384, [1946-1948] DTC 1115 -- text

CAMERON, J.:—This is an appeal from an assessment under the Excess Profits Tax Act for the taxation year 1942. The appellant is a company incorporated under the Dominion Companies Act, with head office at Toronto, and carries

C.T.C. Great West Garment Co. v. M.N.R. 333 Great West Garment Co. Ltd. v. Minister of National Revenue, [1947] CTC 333 -- text

O’Connor, J.:—These appeals are from assessments under the Income War Tax Act, R.S.C., chap. 97, and the Excess Profits Tax Act, 1940, Statutes of Canada, 1940, chap. 32 in respect of the taxation years 1943

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