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

Pioneer Laundry and Dry Cleaners, Ltd. v. Minister of National Revenue, [1942] CTC 201 -- text

APPEAL by taxpayer from a decision of the Minister of National Revenue affirming income tax assessments as levied by the Commissioner of Income Tax for the taxation years 1934 to 1939 inclusive. All material facts are fully set forth in the following

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