Pickle Crow Gold Mines Limited v. Minister of National Revenue, [1954] CTC 390 -- text

CAMERON, J.:—By its decision dated January 10, 1953 (7 Tax A.B.C. 348), the Income Tax Appeal Board dismissed an appeal by Pickle Crow Gold Mines, Ltd. from an assessment made upon it for the taxation year 1949, and a further appeal has been taken

S. D. Eplett & Sons, Limited v. Minister of National Revenue, [1954] CTC 356, 54 DTC 1189 -- text

THORSON, P.:—Two separate proceedings were launched by the appellant herein. In the first it appealed against its excess profits tax assessments for the years 1948 and 1944 and in the second against its excess profits tax assessments for the years 1945, 1946

Minister of National Revenue v. Anaconda American Brass Limited, [1954] CTC 335, [1954] DTC 1179 -- text

THE CHIEF Justice:—This appeal involves the ascertainment of the proper amount of excess profits for its 1947 taxation year of the respondent company Anaconda American Brass Ltd. pursuant to the Excess Profits Tax Act, 1940. By Section 2(1)

Sellers-Gough Fur Company Limited v. Minister of National Revenue, [1954] CTC 322, 54 DTC 1170, [1954] CTC 321 -- text

CAMERON, J.:—This is an appeal and a cross-appeal from a decision of the Income Tax Appeal Board dated August 19, 1952, which allowed in part an appeal by the appellant company in respect of its 1946 taxation year. On January 31, 1946, the close

Montship Lines Ltd. v. MNR, 54 DTC 1151, [1954] CTC 295 (Ex. Ct.), briefly aff'd 55 DTC 1060 (SCC) -- text

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated April 28, 1953 (8 Tax A.B.C. 247), dismissing the appellant’s appeal from an assessment to income tax in respect of the appellant’s taxation year ending February 28, 1948.

Pages

Subscribe to Tax Interpretations RSS