CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated April 9, 1953, which disallowed an appeal by the appellant from an assessment made upon it for its taxation year 1950. By that assessment, dated February 1, 1952,
THORSON, P.:—This is an appeal against the appellant’s income and excess profits tax assessment for the taxation year ending December 31, 1945.
THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board (1952), 6 Tax A.B.C. 155, dated March 5, 1952, which dismissed the appellant’s appeal from its income tax assessment for 1949. The issue is whether the appellant was a
CARTWRIGHT, J. (concurred in by Kerwin, J.:—These appeals were argued together and raise the same questions relating to taxes demanded on income for the 1947 taxation year. To make clear what these questions are it will be sufficient to refer briefly to
Rand, J.:—The business structure of the respondent consisted of transactions of the following type. A block or unit of selected stocks was purchased and, along with certain money for incidental purposes, deposited with a trust company which I shall call trust
Viscount Simon:—This is an appeal by special leave from a judgment of the Supreme Court of Canada, dated November 20, 1950, ([1951] C.T.C. 26) allowing in part an appeal by the respondent from a judgment of the Court of Appeal for Saskatchewan dated
RINFRET, C.J.C.:—I am of the opinion that this appeal should be dismissed.
The will of Mrs. Maud Angus Chipman, wife of Dr. Walter William Chipman, contained the following clause:
THORSON, P.:—This is an action to recover consumption or sales tax on the sale price of certain steel and other metal goods manufactured and produced by the defendant and sold by it to certain purchasers.
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated July 25, 1952 (6 Tax A.B.C. 403), by which the Board allowed the appeals of the respondent herein from assessments to income tax
GALE, J. (oral) :—At the opening of the hearing of the motion I appointed Mr. Beatty to represent all unborn persons who may hereafter become beneficially entitled to any part of the estate.
