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
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
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
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
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
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
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
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
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
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), which allowed an appeal by the respondent company from an assessment to income tax made upon it
