The Minister of National Revenue v. The Royal Trust Company, Trustee Under a Deed of 'Donation in Trust From John Day Jackson, [1928-34] CTC 80 -- text
ANGLIN, C.J.C.:—In our opinion this appeal must be allowed.
The Royal Trust Company v. The Minister of National Revenue, [1928-34] CTC 74 -- text
AUDETTE, J.:—This is an appeal, under the provisions of The Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant, for the year 1927, on the income received from contingent trust assets belonging
Clinton W. Roenisch v. The Minister of National Revenue, [1928-34] CTC 69, [1920-1940] DTC 199 -- text
AUDETTE, J.:—This is an appeal, under the provisions of The Income War Tax Act, 1917, and amendments thereto, from the assessment of the appellant, for the year 1927, upon the sround of the respondent’s refusal to allow a
Re Hastings Street Properties Ltd., [1928-34] CTC 60 -- text
MACDONALD, C. J.B.C.:—The Hastings St. Properties Ltd. was incorporated with objects inter alia to buy and sell land. There were only five shareholders and the paid-up capital of the company was the sum of $5. Their principal transaction was the
The Minister of National Revenue v. The Saskatchewan Co-Operative Wheat Producers Ltd., [1928-34] CTC 47, [1920-1940] DTC 186 -- text
Lamont, J.:—This in an appeal by the Minister of National Revenue from the judgment of Mr. Justice Audette, in which he held that the respondent corporation was not liable to pay a tax, under the Income War Tax Act (now R.S.C.
The Saskatchewan Co-Operative Wheat Producers, Ltd. v. The Minister of National Revenue, [1928-34] CTC 41, [1920-1940] DTC 159 -- text
AUDETTE, J.:—This is an appeal, under the provisions of the Income War Tax Act, 1917, and amendments thereto, from the appellant’s assessments of the year 1925 at the sum of $154,143 and for the year 1926 at the sum of
The B.C. Fir and Cedar Lumber Company, Ltd. v. The Minister of National Revenue, [1928-34] CTC 36 -- text
MACLEAN, P.:—The appellant company, during the year 1921 and thereafter, carried on its business as a manufacturer and dealer in lumber products in the city of Vancouver, B.C. In the month of March, 1923, the appellant was insured for the period of one
George Hope v. The Minister of National Revenue, [1928-34] CTC 30, [1920-1940] DTC 156 -- text
AUDETTE, J.:—This is an appeal, under the provisions of The Income War Tax Act, 1917, and amendments thereto, from the appellant’s assessment, for the year ending 3lst December, 1926. This assessment. was made in respect of a
The Fraser Valley Milk Producers’ Association v. The Minister of National Revenue, [1928-34] CTC 22, [1920-1940] DTC 148 -- text
DUFF, J.:—The appellant company is incorporated under the. Agricultural Associations Act of the Province of British Columbia. The Association has share capital. Persons may be admitted to membership, who are resident of the Fraser Valley, west of
The Fraser Valley Milk Producers Association v. The Minister of National Revenu E, [1928-34] CTC 18, [1920-1940] DTC 134 -- text
AUDETTE, J.:—This is an appeal under the provisions of secs. 15 et seq of The Income War Tax Act, 1917, and amendments thereto, from the assessment for the appellant company’s fiscal year ending 3lst December,
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