CAMERON, J.:—This is an appeal from an assessment to income tax dated February 2, 1940, for the taxation year 1938. The appellant is the widow of James Cooper who died in 1981. By his will he appointed Maurice Pougnet and E. F. Ladore to be
TRELEAVEN, J.:—The testator left an estate which was valued for succession duty purposes at the sum of $74,495.75. Of this amount the value of the bequests to the widow total $59,512.55, leaving the remainder (after deducting the $200 for masses, as provided
URQUHART J.:—Application by the executor for interpretation of the will and codicil of the deceased. All parties interested in the controversy have been duly served under the directions of Wells .J.
THORSON, P.:—This appeal raises the question whether the profits of an optometrist are exempt from liability to taxation under The Excess Profits Tax Act, 1940, Statutes of Canada, 1940, chap. 32. The appellant, an optometrist at
KERWIN, J.:—On October 7, 1937, W. Herbert Brookfield, domiciled and resident in Nova Scotia, made an arrangement with Royal Trust Company under which the latter, from time to time, on his instructions, bought shares of the capital stock of various companies
GRAHAM, J.:—The Court has to decide whether or not succession duty was payable to the Province of Nova Scotia upon certain property to which, at the time of his death, W. II. Brookfield was " entitled ‘ or which passed upon his death, by reason
MACFARLANE, J.:—This is an application under sec. 40 of the Succession Duty Act, R.S.B.C. 1936, c. 270, to determine for succession duty purposes the value of one-third of the rentals in respect of a lease forming part of the estate of
E. G. Cowling f K.C., and E. S. MacLatchy, for appellant.
J. R. Tolme and J. M. Coyne, for respondent.
COYNE, J.A.—I agree with Adamson, J.A.
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
