FERGUSON, J.:—This is an appeal under Section 32 of The Succession Duty Act, R.S.O. 1950, c. 378, by Edith Mae Thompson, residuary legatee under the will of Daniel Harris Williams, from the decision of the ‘Treasurer of Ontario with
CAMERON, J.:—In the matter of the appeal by the Minister of National Revenue, appellant, and the Lakeview Golf Club Limited, respondent, this is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board, dated November
ARCHIBALD, J.:—This appeal was heard in Vancouver and the evidence and argument submitted were identically the same as that submitted in the appeal of the Army & Navy Department Store Limited v. The Minister of
ARCHIBALD, J.:—This appeal was heard in Vancouver, British Columbia, at the same time the appeal in Army & Navy Department Store (Western) Limited was heard. The two appeals involve exactly the same question and the only evidence taken was a brief statement
THORSON, P.:—These appeals are brought by National Trust Company Limited as executor of the last will and testament of Robert Ray McLaughlin, who died on September 23, 1947, against his income tax assessments for 1944 and 1945 levied after his death.
SAINT-PIERRE, Acting Judge:—This is an appeal from the judgment of the Income Tax Appeal Board under date of June 22,1951, with respect to the notice of assessment for the taxation years 1947 and 1948 of la Société Coopérative Agricole du Comté de
SAINT-PIERRE, Acting Judge:—Il s’agit d’un appel du jugement du président de la Commission d’Appel de l’impôt sur le revenu en date du 2 août 1951 qui a rejeté avec dépens l’appel de l’appelante de la décision du Ministre du Revenu National qui avait
CAMERON, J.:—By its decision dated February 5, 1952, the Income Tax Appeal Board disallowed the appellant’s appeal from assessments to income tax for the years 1946, 1947 and 1948 (5 T.A.B.C. 375). From that decision an appeal is now taken to this Court.
TASCHEREAU, J.:—In February, 1948, the appellant duly filed an Income and Excess Profits Tax return for the 1947 taxation year, but failed to show any excess profits tax payable. The con- tention is based on Section 3 of the Excess Profits Tax
HENDERSON, J.A.:—This is an appeal from an order of Mr. Justice Hogg dated January 15, 1951, upon an application of the executors and trustees of the estate of the late Helen Gertrude Fleck for the advice and direction of the Court upon the
