THURLOW, J.:—This is an appeal from the judgment of the Income Tax Appeal Board, 17 Tax A.B.C. 149, dismissing the appellant’s appeal against income tax assessments for the years 1953 and 1954. The matter in issue is the amount of the reserve which
;. THURLOW, J.:—This is an appeal by the Minister. of National Revenue from a judgment of the Income Tax Appeal Board, 13 Tax A.B.C. 399, allowing an appeal by the respondent, Frankel Corporation Ltd., against an income tax assessment for the year 1952.
THURLow, J.:—This is an appeal from the judgment of the Income Tax Appeal Board, 12 Tax A.B.C. 36, dismissing an appeal by the appellant against income tax assessments for 1950 and 1951.
THE Chief Justice:—This is an appeal by Her Majesty the Queen against a judgment of the Exchequer Court, dated May 6, 1955, dismissing an information against Laboratoires Marois, Limitée, for an alleged balance of sales tax and statutory penalties. The sales
CAMERON, J.:—At the request of the parties, these appeals were heard together. As the two appellant corporations were at all relevant times owned and controlled by the same shareholders and directors and as many of the issues in appeal arose out of
FOURNIER, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated January 7, 1957, allowing the appeal of the then appellant, Alfred Manaster, in respect of his income tax assessment for the taxation
THE Curer Justice (Abbott, Martland and Judson, JJ., concurring) :—By an information exhibited in the Exchequer Court Her Majesty the Queen under the provisions of the Excise Tax Act claimed from the appellant, Rexair of Canada Limited, a sum
THE CHIEF Justice (Judson, J., concurs) :—This is an appeal against a judgment of the Exchequer Court dismissing the appeal of the appellant, North Bay Mica Company Limited, from the decision by the Minister of National Revenue confirming the reassessment of
WELLS, J.:—This is an application by way of stated case from a finding of M. G. Gould, a Magistrate in and for the District of Nipissing.
It is stated as follows :
DUMOULIN, J.:—This is an appeal from a decision of the Minister of National Revenue, dated October 5, 1954, affirming his previous assessment of the above taxpayer’s income for the taxation year, 1952.
