ANGERS, J.:—This is an appeal under sees. 58 and following of the Income War Tax Act by Edward V. Flinn, of the Town of Dartmouth, Province of Nova Scotia, against the assessment with regard to income for the year 1944, which
COLLINS, J.:—The Court, having examined the pleadings of the parties, the documents of record and the exhibits, having heard the evidence at the hearing and the argument of Counsel and having deliberated, doth now render the following judgment.
ROACH, J.A.:—By a policy of insurance issued on the 8th day of October, 1942, the Manufacturers Life Insurance Company insured the life of the late Arthur W. Carr in the principal sum of fifty thousand dollars, the policy being payable to the estate
LAnuu.s, J.:—Action sur prêt ($190).
Motifs du jugement: La grosse question qui se soulève est celle du payement des droits de succession.
O’Connor, J.:—This is an appeal under the Income War Tax Act, R.S.C. 1927, chap. 97, from the assessment for income tax for the taxation year 1938.
Cameron, J.—This is an appeal from assessments to income tax dated February 15, 1946, for the taxation years 1939 to 1943, inclusive. The appellant is a member of the legal firm of Smart and Biggar, and for each of the years in question had
CAMERON, J.:—This is an appeal by the executors of the will of the late Russel S. Smart, K.C., from assessment to income tax for the years 1939 to 1943, inclusive. Smart died on May 18, 1944, and in his lifetime had paid all income tax to which
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,
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
FRANK Ford, J.A.:—In proceedings under part XV (summary convictions) of the Criminal Code, R.S.C. 1927, ch. 36, fourteen charges of offences for violations of sec. 80, subsec. (1) and (2), of the Income War Tax Act,
