Locke, J.:—This is an appeal from a judgment of Hyndman, D.J., delivered in the Exchequer Court allowing the appeal of the Minister from a decision of the Income Tax Appeal Board, which had allowed the appeal of the taxpayer from an assessment to
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated January 19, 1952 (5 Tax A.B.C. 411), allowing an appeal by the respondent from an assessment to income tax for the taxation year
SLOAN, C.J.B.C.:—In January of 1952, some twenty-seven persons were tried on an indictment charging them with unlawfully conspiring together and with others to unlawfully keep common betting houses. This trial was conducted before an Assize Court jury at the City of
JUDSON, J.:—The Industrial Development Bank is the holder of a chattel mortgage from the defendant company. The chattel mortgage also contains a floating charge on all the assets and undertaking of the company, both present and future. The floating charge is in
CAMERON, J.:—These appeals have to do with assessments to income tax made upon the appellant for the taxation years, 1944 and 1945. The appellant is a chartered accountant, a partner in a large accounting firm in Montreal which he joined in 1945, having
GALE, J.:—After reading, and in most instances rereading, all the cases cited, and many others, I have come to the conclusion that the questions presented to the Court in this matter ought to be answered in such a way as to indicate that the sums.-received
CAMERON, J.:—This appeal by the taxpayer from a decision of the Income Tax Appeal Board dated October 16, 1951 (5 Tax A.B.C. 114), dismissing his appeal from an assessment made upon him for the taxation year 1949, came on for hearing this morning.
ARCHIBALD, J.:—This is an appeal from the decision of the Income Tax Appeal Board dated the 15th day of May, 1952, in which decision the said Income Tax Appeal Board dismissed an appeal by the said Dominion Taxicab Association from the decision of
ORAL JUDGMENT
JUDSON, J.:—The first question is whether succession duty is payable on a residential property. The Department asserts the right to tax it as a dutiable disposition and values it at the date of death at $43,000. Mr. and Mrs. Hommei first rented the property
