Diamond Taxicab Association Limited v. Minister of National Revenue, [1953] CTC 104 -- text
ORAL JUDGMENT
Hommel v. The Treasurer of Ontario, [1953] CTC 89 -- text
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
The Queen v. Morris Mendelson, [1953] CTC 85, 53 DTC 1067 -- text
ARCHIBALD, J.:—Her Majesty the Queen, as plaintiff, claims payment from the defendant for the period March 31, 1943, to March 22, 1949, for sales tax claimed pursuant to Sections 140 and 142, subsections 1, 2 and 3 of The Excise Tax
Minister of National Revenue v. Gatineau Power Company, [1953] CTC 83, 53 DTC 1059 -- text
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11, 1951 (4 Tax A.B.C. 287, footnote), which allowed an appeal by the respondent company from an assessment to income tax
Minister of National Revenue v. Maclaren-Quebec Power Company, [1953] CTC 81, 53 DTC 1058 -- text
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11, 1951 (4 Tax A.B.C. 287, footnote), which allowed an appeal by the respondent company from an assessment to income tax
Minister of National Revenue v. The Ottawa Valley Power Company, [1953] CTC 79, 53 DTC 1057 -- text
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11, 1951 (4 Tax A.B.C. 287, footnote), which allowed an appeal by the respondent company from an assessment to income tax
Minister of National Revenue v. Canadian Light and Power Company, [1953] CTC 77, 53 DTC 1056 -- text
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11,1951 (4 Tax A.B.C. 287, footnote), which allowed an appeal by the respondent company from an assessment to income tax made
Minister of National Revenue v. Southern Canada Power Company Limited, [1953] CTC 75, 53 DTC 1055 -- text
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11,1951 (4 Tax A.B.C. 287, footnote), which allowed an appeal by the respondent company from an assessment to income tax made
Minister of National Revenue v. St. Maurice Power Corporation, [1953] CTC 73, 53 DTC 1053 -- text
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11, 1951 (4 Tax A.B.C. 287, footnote), which allowed an appeal by the respondent company from an assessment to income tax
Minister of National Revenue v. Saguenay Power Company Limited, [1953] CTC 71, 53 DTC 1054 -- text
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated June 11,1951 (4 Tax A.B.C. 287, footnote), which allowed an appeal by the respondent company from an assessment to income tax made
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