Anaconda American Brass Limited v. Minister of National Revenue, [1952] CTC 116, 52 DTC 1111 -- text

THORSON, P.:—The appeals herein were brought against the Appellant’s assessments under The Excess Profits Tax Act, 1940, Statutes of Canada, 1940, chapter 32, for the years 1946 and 1947 but at the hearing it developed that the dispute

John D. Forbes v. Minister of National Revenue, [1952] CTC 111, 52 DTC 1097 -- text

ARCHIBALD, J.:—This is an appeal against the arbitrary assessment made against the appellant, which assessment was affirmed by the Minister of National Revenue, on the 15th day of May, 1950. The assessment is for the years 1941 to 1948 inclusive. The appellant

Seven-Up of Montreal Limited v. Minister of National Revenue, [1952] CTC 75, 52 DTC 1078 -- text

CAMERON, J.:—This is an appeal by the taxpayer from a decison of the Income Tax Appeal Board dated September 28, 1950, affirming the income tax assessment made upon the appellant for the taxation year 1947. In assessing the appellant, the respondent had

The Royal Trust Company, William Forrest Angus Chipman and J. R. Fraser, Executors of Walter William Chipman, Deceased v. Minister of National Revenue, [1952] CTC 68, 52 DTC 1107 -- text

SAINT-PIERRE, Acting Judge:—This is an appeal from a decision of the Minister of National Revenue who, on September 17, 1946, fixed the amount of duties owed by Dr. Chipman on the estate of his wife, Maud Mary Angus, at $188,165.20.

Byron B. Kennedy v. Minister of National Revenue, [1952] CTC 59, 52 DTC 1070 -- text

ARCHIBALD, J.:—This is an appeal by Byron B. Kennedy of Toronto, Ontario, from the Income Tax Assessment made by the Department of National Revenue for Canada, against him for the year 1948. The appellant complains that there was added to his Income Tax

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