VISCOUNT Simonds This appeal from a judgment of the Supreme Court of Canada which dismissed an appeal from a judgment of the President of the Exchequer Court of Canada raises a question of novelty and importance. The appellant is the Minister of National
CAMERON, J.:—This is an appeal from an assessment to succession duty on the ground that the property, the subject matter of the succession, has been excessively valued by the respondent. The deceased, Baroness Schroder, died testate on June 18, 1944, domiciled
RITCHIE, J.:—This is an appeal from a reassessment of income tax, under date of September 21, 1951, made by the Minister of National Revenue in respect to the 1951 taxation year of the appellant, which ended on February 28, 1951.
CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated September 7, 1954, whereby the appellant’s appeal in respect of its income tax assessment for the taxation year 1952 was dismissed and a re-assessment made upon it and
Williams, C.J.Q.B.:—By ten separate originating notices of motion Montreal Trust Company, successor to The Northern Trusts Company, applies as trustee under The Trustee Act for the opinion and advice of the Court and for the determination of
Pickup, C.J.O. (orally) :—The Official Guardian appeals to this Court from an order made by Ferguson, J., sitting in Weekly Court at Ottawa, the order of Ferguson, J., being dated January 12, 1955. By that order it was declared that certain monies in
RITCHIE, J.:—This is an appeal from an assessment made by the Minister of National Revenue levying succession duty in respect of the estate of Emily Rhoda Bathgate and the successions arising therefrom.
RAND, J.:—This is an appeal by a company engaged in the production of natural oil and gas, and the question raised is whether the income in respect of which the allowance for depletion under Section 11(1) (b) of the Income Tax Act
Gibson, J.A.:—This is an appeal by the Treasurer of Ontario from the judgment of Stewart, J., allowing the appeals from the statement of the Treasurer of Ontario levying certain succession duties in connection with the estate of the late Harry C. Hatch.
FOURNIER, J.:—This is an appeal from a decision of the Income Tax Appeal Board dismissing the appellant’s appeal from its income tax assessments for the years 1949 and 1950, whereby the respondent sought to hold it liable to tax on certain amounts it
