Kerr v. Superintendent of Income Tax and Attorneygeneral for Alberta, [1943] CTC 97 -- text
RINFRET J.:—For the purposes of this case the parties have agreed upon the following statement of facts:
RINFRET J.:—For the purposes of this case the parties have agreed upon the following statement of facts:
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
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
HOPE J.:—In this action the plaintiff sues on behalf of the Crown in the right of the Dominion, to recover from the defendants the sum of $51,487.43 alleged to have been collected for and on behalf of the Crown from June 1st, 1934 to May 30th,
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
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
Major J.:—This is a motion under the provisions of s. 157 of the Real Property Act, R.S.M. 1940, c. 178, by way of an appeal from the refusal of the District Registrar of the land titles office for the District of Morden to
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
MACDONALD J.:—This is an appeal by the Executors of the Estate of the late John Gillespie from the decision of the Provincial Treasurer confirming assessment to Income Tax of certain premiums paid under a policy of insurance on the life of said John
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