CAMERON, J.—This is an appeal from assessment to income tax and excess profits tax for the taxation year 1943, the fiscal year of the appellant ending on June 30, 1943. The appellant company, both in the year 1943 and the preceding year, was engaged
O’Connor, J.—These are appeals under the Income War Tax Act, R.S.C., 1927, c. 97, from assessments for the years 1943, 1944 and 1945.
KELLOCK, J.:—Section 6 of the Dominion Succession Duty Act, as it stood at the time of the matters here in question, provides for liability to duty subject to the exemptions in section 7. Section 7, so far as material, is as
THORSON, P.:—This appeal is from the income tax assessment levied against the appellant for the year 1939, to the extent that it was thereby sought to hold it liable to tax on the profit made by it in such year from sales and purchases of raw
Lor Morton or Henryton:—This is an appeal, by special leave of His Majesty in Council, from so much of the judgment of the Supreme Court of Canada dated 22nd April, 1941, as is adverse to the appellant. The appeal relates to three assessments of
Lord MACMiLLAN :—In the fiscal year 1940-41 the appellant company, in pursuance of their business as lumbermen, held three Government licences under which they cut timber in three areas of Crown Land in the Province of Alberta. In making their income tax
THORSON, P.—The appeals herein are from income tax assessments for the years 1925 to 1929 in respect of amounts of income received in such years by Alice Fasken, the wife of David Fasken, on which it is sought to hold the estate of the said
CAMERON, J.:—This is an appeal from assessments to income tax and excess profits tax for the taxation year 1942. The appellant had claimed a normal depletion allowance in the sum of $51,874.36, and also, as an expense, certain interest paid on its note
LOCKE, J.—This is an appeal from the judgment of Angers, J., dismissing an appeal from an assessment made upon the appellant under the provisions of the Excess Profits Tax Act in respect of his income for the taxation year 1940.
THORSON, P.:—This is an appeal from an assessment for excess profits tax for the year 1940 under The Excess Profits Tax Act, 1940, Statutes of Canada, 1940, c. 32, as amended. The assess- ment appealed against was in respect
