In the Matter of the Estate of Stella Maud Waters, Deceased., [1955] CTC 130, 55 DTC 1052 -- text

Pickup, C. J. O.:—This is an appeal by a son of the deceased from a Judgment pronounced by McLennan, J., in Weekly Court, on an application made to him by the executor and trustee of the last will and testament of Stella Maud Waters, deceased, to

In the Matter of the Estate of Stella Maud Waters, Deceased., [1955] CTC 126 -- text

MCLENNAN, J.:—The question raised in this motion is whether certain preference shares in the Dodds Medicine Company received by the executors of the last will and testament of the deceased as a stock dividend and the redemption money representing the shares

Maurice Tougas v. Minister of National Revenue, [1955] CTC 66, 55 DTC 1056 -- text

CAMERON, J.:—In re-assessing the appellant for the taxation year 1950, the respondent added to his declared income the sum of $13,630.86 as ‘‘Profit on sale of 9806-106th Street’’. An appeal to the Income Tax Appeal Board was dismissed on May 25, 1953,

Okalta Oils Limited v. Minister of National Revenue, [1955] CTC 39, 55 DTC 1029 -- text

CAMERON, J.:—This appeal involves questions arising out of an assessment made upon the appellant company in respect of its taxation year ending December 31, 1946. The substantial question is whether the appellant in computing its tax had the right on the particular facts of this case to apply the provisions of Section 8(6) of the Income War Tax Act relating to certain deductions from taxes and applicable in certain circumstances with respect to drilling and exploration costs incurred on oil wells which proved to be unproductive and were abandoned.

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