CAMERON, J.:—This is an appeal from income tax and excess profits tax assessments for the year 1941, 1942 and 1943. The usual returns for the various years were made by the appellant, and notices of assessment were mailed to the appellant in each
The judgment of their lordships was delivered by LORI) GREENE, M.R.:—This appeal relates to three assessments Ltd. under the Income War Tax Act and the
0 ‘CONNOR, J.:—This is an appeal from an assessment made under the Income War Tax Act, R.S.C. 1927, c. 97 as amended.
In 1927 see. 10 of this Act read:
THORSON, P.:—These appeals under the Income War Tax Act, R.S.C. 1927, c. 97, from assessments for the years 1938 and 1939 raise the question whether the appellant is liable to income tax on the income derived by his wife from certain
CAMERON, J.:—This is an appeal by the appellant, Alberta Pacific Consolidated Oils Ltd., in respect of the assessment for income tax for the year 1940. A return was made on April 17th, 1941, and notice of assessment was given by the-Income Tax Department
THOTSON, P.: In this appeal the appellant, who is legislative counsel for the Province of Manitoba and Deputy Superintendent of Insurance, and also insurance counsel, contends that the income tax assessment levied against him for the year 1943 is erroneous in
THORSON, P.: The issue in this appeal under the Income War Tax Act, R.S.C. 1927, ce. 97, is whether a member of the legal profession employed as such on a salary of a fixed amount may, for the purpose of determining his
CAMERON, J.: This is an appeal in respect to the assessment under the Excess Profits Tax Act for the taxation year 1942. On June 24th, 1943, the appellant filed his income tax return, including his return under the Excess
KERWIN, J.: The executors of the will of the Honourable Patrick Burns and other parties added in the Exchequer Court appeal from a judgment of that Court (ante, p. 13) dismissing an appeal from the decision of the Minister of National Revenue
Rand, J.: The contention of the appellant is that in 1925 when it became known that the telegraph system leased in 1878 had in large measure lost its identity through changes in location and absorption in a larger system, an agreement was made by which
