THE Chief JUSTICE (Taschereau and Fauteux, JJ., concurring) :—The Income Tax Appeal Board and the Exchequer Court have found that the sum of $4,000 was properly deductible by the respondent from his income tax for the taxation year 1950, within the provisions
FOURNIER, J.:—This is an appeal from a decision of the Income Tax Appeal Board, dated April 4, 1953, dismissing the appellant’s appeal from the income tax assessments levied against it for the taxation years 1947, 1948 and 1949, whereby it was sought to hold
RAND, J. (concurred in by Taschereau and Cartwright, JJ.) :— This appeal hinges on a narrow question of fact : was the payment from time to time of 5% of the invoice price to an importer of goods into this country from the United States a
THE CHIEF JUSTICE :—This is an appeal by the Minister of National Revenue from a judgment of the Exchequer Court affirming a decision of the Income Tax Appeal Board. Section 95A(1) of The 1948 Income Tax Act, ce. 52, enacted
HYNDMAN, D.J.:—This is an appeal from the Income Tax Appeal Board dated September 30, 1954 (11 Tax A.B.C. 323) in respect of income tax assessment for the taxation year 1951 of the above named appellant.
FOURNIER, J.:—This is an appeal from the decision of the Income Tax Appeal Board, dated December 29, 1953, which allowed the respondent’s appeal from its income tax assessment for its taxation years 1947 and 1948, on the ground that the respondent was not
RITCHIE, J.:—The appellant has appealed from a decision of the Income Tax Appeal Board dated June 8, 1954, dismissing appeals by it from reassessments made by the Minister of National Revenue in respect to its income from the 1950 and 1952 taxation years.
HYNDMAN, D.J.:—This is an appeal from a decision of the Income Tax Appeal Board (12 Tax A.B.C. 183) in respect to the income of the said respondent for the 1952 taxation year, involving Sections 8 and 4 and 139(1) (e) of the Income Tax
RITCHIE, J.:—This is a proceeding in rem commenced by an information exhibited on behalf of Her Majesty by the Deputy Attorney General of Canada claiming to have condemned as forfeited to the Crown a 1954 Ford one-ton truck, serial number
