Attorney-General of Canada, Attorneygeneral of British Columbia and Canadian Pacific Railway Company v. City of Vancouver, [1943] CTC 74 -- text

McDONALD C.J.B.C. :—This case involves the validity of municipal taxes on land owned by the respondent railway and leased to the Dominion and Province. In particular we are concerned with taxes relating to two buildings on this land, known as the Boeing

Maurice Samson v. Minister of National Revenue, [1943] CTC 47, [1941-1946] DTC 610 -- text

THORSON J.:—The appellant in this case is a chartered accountant whose place of residence is in the City of Quebec. By Order-in-Council P.C. 2975, dated October 3, 1939, and made on the recommendation of the Minister of Labour on the advice of the

His Majesty the King, on the Information of the Attorney-General of Canada v. Dominion Engineering Company Limited,, [1943] CTC 5 -- text

ANGERS J.:—This is an information exhibited by the Attorney- General of Canada on behalf of His Majesty the King whereby it appears that the latter claims from the defendant the sum of $10,844.46 for sales tax, penalties as provided for by section 106

Canadian Locomotive Company and the Canadian National Railway v. Corporation of the City of Kingston, [1942] CTC 280 -- text

REYNOLDS C.J.C.:—The Appellants, the Canadian Locomotive Company Limited and the Canadian National Railway, are the owners of certain lands situate in the City of Kingston on which buildings have been erected for the manufacture of munitions of war, and appeal from

Firestone Tire and Rubber Co, of Canada Ltd. v. Commissioner of Income Tax, [1942] CTC 254 -- text

RINFRET J.:—The appeal concerns the income tax assessments levied against the appellant by the Commissioner of Income Tax for the Province of British Columbia. The appellant Firestone Tire and Rubber Co. of Canada Ltd. is a Dominion company having its head

Corporation of the City of Toronto v. Rogers-Majestic Corporation, Limited, [1942] CTC 239 -- text

RIDDELL J.A.:—This is an appeal by the Corporation of the City of Toronto pursuant to the provisions of s. 85(1) of the Assessment Act, R.S.O. 1937, c. 272, by way of case stated by His Honour Ian Macdonell, Judge of the County Court

Pages

Subscribe to Tax Interpretations RSS