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.
THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board (1951), 4 Tax A.B.C. 359, dated July 17, 1951, allowing the respondent’s appeal from its income ‘tax assessment for the taxation year ending December 31, 1947, on the ground
THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board (1951), 5 Tax A.B.C. 45, dated September 6, 1951, allowing the respondent’s appeal from its income tax assessment for its taxation year ending January 8, 1947, on the ground
Locke, J.:—This is an appeal from a judgment of Hyndman, D.J., delivered in the Exchequer Court allowing the appeal of the Minister from a decision of the Income Tax Appeal Board, which had allowed the appeal of the taxpayer from an assessment to
CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated January 19, 1952 (5 Tax A.B.C. 411), allowing an appeal by the respondent from an assessment to income tax for the taxation year
