Chartered Trust Company v. Trustees of the Estate of John Ross Robertson, Et Al., [1953] CTC 444 -- text

KELLOCK, J.:—Under the will here in question the testator placed the residue of his estate in the hands of trustees upon trust ‘‘that my executors and trustees shall carry on the business of the Evening Telegram and for that purpose shall

The Royal Trust Company of the City of Vancouver, in the Province of British Columbia. Executor of the Will of Andrew Jacobson, v. Minister of National Revenue, [1953] CTC 438, 54 DTC 1001 -- text

CAMERON, J.:—This appeal is taken under the provisions of Part VI of the Dominion Succession Duty Act, Statutes of Canada, 1940-41, c. 14 as amended.

Eli Lilly and Company (Canada) Limited v. Minister of National Revenue, [1953] CTC 417, 53 DTC 1252 -- text

THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 12 v. M.N.R. (1951), 3 Tax A.B.C. 387, dated February 16, 1951, which, except for two items, dismissed the appellant’s appeal

St. Catharines Flying Training School, Limited v. Minister of National Revenue, [1953] CTC 362, 53 DTC 1232 -- text

THORSON, P.:—The appellant appeals against its income and excess profits tax assessments for the years 1941 to 1945 inclusive, claiming that its income was not liable to taxation under Section 4(h) or, in the alternative, Section 4(e) of the Income War

Trans-Canada Investment Corporation Limited v. Minister of National Revenue, [1953] CTC 353, 53 DTC 1227 -- text

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated April 9, 1953, which disallowed an appeal by the appellant from an assessment made upon it for its taxation year 1950. By that assessment, dated February 1, 1952,

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