Judgment Accordingly. Charles Glass Greenshields and Chartered Trust Company v. Her Majesty the Queen, [1959] CTC 76 -- text

TASCHEREAU, J.:—Tous les faits de cette cause ont été rapportés dans les raisons écrites de certains de mes collègues, et il est en conséquence inutile de les citer de nouveau. Je ne désire qu’ajouter quelques mots pour préciser davantage ma pensée.

Judgment Accordingly. Montreal Trust Company, Robert Orem Torrance, Lawrence Dowdell and Samuel Orem Torrance v. Minister of National Revenue, [1958] CTC 59 -- text

RAND, J.:—This appeal raises the question under the Dominion Succession Duty Act whether in the circumstances payment of succession duty by, or out of property passing to, another than the successor is itself an additional succession to which duty

Judgment Accordingly. Edmund Howard Smith and Montreal Trust Company, Executors Under the Will of Helen Richmond Day Smith, Et Al. v. Minister of National Revenue, [1957] CTC 433 -- text

KEARNEY, J. :—This is an appeal taken from an assessment amounting to $129,374.65 made by the respondent, under the Dominion Succession Duty Act (1940-41), c. 14 and amendments. The appellants were advised thereof by notice dated May 30,

Minister of National Revenue v. Arthur James B. Fell, [1957] CTC 250, [1957] DTC 1180 -- text

CAMERON, J.:—This is an appeal by the Minister of National Revenue from two decisions of the Income Tax Appeal Board dated February 10, 1955, which allowed the respondent’s appeals from assessments for the years 1946 and 1947. In his assessment for the

Minister of National Revenue v. La Societe Cooperative Agricole De La Vallee, [1957] CTC 132 -- text

FOURNIER, J.:—Dans cette affaire, il s’agit d’un appel d’une décision rendue le 19 janvier 1954 par la Commission d’Appel de l’Impôt sur le revenu, accueillant l’appel de l’intimée, La Société Coopérative de la Vallée d’Yamaska, de cotisations d’impôt sur le revenu

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