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
RAND, J. (delivering the judgment of the Chief Justice, Kerwin and Rand, JJ.) :—This appeal raises a question in the interpretation of Rules 1 and 2 of Section 1 of the First Schedule to the Income War Tax Act. These rules,
O’Connor, J.:—These are appeals from assessments made under The Excess Profits Tax Act, Statutes of Canada, 1940, e. 32, for the years 1940, 1941, 1942 and 1943.
TASCHEREAU, J.—Les appelants sont les exécuteurs testamentaires et fiduciaires de Charles Belden Roach, de New-York, décédé le 25 juillet 1942. Ce dernier a laissé une fortune considérable, évaluée à $1,574,908.78, dont $502,825.24 dans la province de Québec. Son testament,
O’Connor, J.: This is an appeal under the Income War Tax Act, R.S.C., 1927, Chapter 97, from the assessment for income tax for the taxation year 1942.
