Lower Mainland Dairy Products Board, Milk Clearing House Limited, W. E. Williams and K. D. Barrow v. Acton Kilby, [1940-41] CTC 402 -- text
Duff C.J.C.—The learned trial judge in his reasons for judgment Says :—
Turner’s Dairy Ltd., Et Al., v. Lower Mainland Dairy Products Board, Et Al,, [1940-41] CTC 363 -- text
Macdonald C.J.B.C. (dissenting) :—First some preliminary observations. In the formal judgment under review it is declared that orders numbered 11, 12, 13, 14 and 15 of the appellant Lower Mainland Dairy Products Board are ultra vires, that two
Turner’s Dairy, Limited, Et Al. v. Lower Mainland Dairy Products Board, Et Al., [1940-41] CTC 359 -- text
D. A. McDonald, J.:—This action is brought by various produeers and distributors of milk in the Lower Mainland area of British Columbia against the Lower Mainland Dairy Products Board, and Milk Clearing House Limited, for a declaration that orders numbered 10,
In Re Taxation Act and Income Tax Act and in Re Assessments of Firestone Tire and Rubber Company of Canada, Limited., [1940-41] CTC 349 -- text
Macdonald C.J.B.C. (dissenting) :—This case turns upon the construction of the contract in question. I have examined the contract with care, and in my opinion the learned trial Judge reached the right conclusion. I would therefore dismiss the appeal.
In Re Taxation Act and Income Tax Act and >>in Re Assessments of Firestone Tire and >>rubber Company of Canada, Limited., [1940-41] CTC 342 -- text
Murphy J.:—The Firestone Tire & Rubber Co., hereinafter referred to as the ‘‘Firestone Company,’’ is a company incorporated under the laws of the Dominion. It manufactures pneumatic passenger and truck type casings and tubes, solid tires, tire accessories, repair
Trustees of the Estate of James Cosman v. Minister of National Revenue, [1940-41] CTC 340 -- text
RINFRET J.:—Mr. Russell, the Court has come to the conclusion that it will not be necessary to hear you.
Trustees of the Estate of James Cosman v. Minister of National Revenue, [1940-41] CTC 330 -- text
MACLEAN J.:—This is an appeal from the decision of the Minister of National Revenue affirming an assessment, made under the Income War Tax Act, R.S.C. 1927, c. 97, in respect of certain income received and accumulated by certain trustees pursuant to the
Town of Timmins v. Pamour Porcupine Gold Mines, Ltd., [1940-41] CTC 327 -- text
HENDERSON J.A.:—An appeal from the judgment of Danis, District Judge sitting in the District Court of the District of Cochrane, dated February 18, 1941.
International Harvester Company of Canada, Limited v. The Provincial Tax Commission, the Commissioner of Income Tax, the Provincial Treasurer, and the Attorney-General for Saskatchewan, [1940-41] CTC 294 -- text
THe Chief Justice:—The appellant company carries on the business of manufacturing and selling agricultural machinery and parts thereof: The Company is incorporated under the Companies Act of Ontario and is registered in Saskatchewan under the Companies
In Re the Treasury Department Act, International Harvester Company of Canada, Limited, Income Tax Commission v. Attorney-General for Saskatchewan., [1940-41] CTC 280 -- text
TURGEON C. J.S. :—The appellant is an Ontario Company having its head office in the City of Hamilton, and is licensed to do business in Saskatchewan under the provisions of the Companies Act (Saskatchewan). The company manufactures and sells agri-
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