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
In Re Geldart’s Dairies, [1950] CTC 434, [1949-1950] DTC 727 -- text
MICHAUD, C.J.K.B.:—This is a motion by the Canadian Credit Men’s Trust Association Ltd., trustee of the estate of Geldart’s Dairies Ltd., debtor, in Bankruptcy, for an order that "‘Sandy M. Simms, an officer of the Department of National Revenue, employed as
San Antonio Gold Mines Limited v. Attorney-General for Manitoba, [1950] CTC 429 -- text
Williams, C.J.K.B.:—By consent these actions were tried together on admissions made in each case for the purpose of the trial. Each of the plaintiffs is an operator of a gold mine and liable to pay royalty tax under The Mining Royalty
Municipal District of Sugar City No. 5 v. Bennett & White (Calgary) Limited, [1950] CTC 410 -- text
KERWIN, J.:—The respondent, Bennett & White (Calgary) Limited, brought an action in the Supreme Court of Alberta against the appellant, Municipal District of Sugar City No. 5, for a declaration that the assessment of the respondent for personal property, made by
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