Granby Togs Limited v. Minister of National Revenue, [1958] CTC 138, 58 DTC 1081 -- text

FOURNIER, J.:—This is an appeal from the decision of the Minister of National Revenue dated May 2, 1952, affirming the assessment for excess profits tax in respect of the appellant’s taxation year 1946-47, ended May 31, 1947, on the ground that the

MNR v. Granite Bay Timber Co. Ltd., 58 DTC 1066, [1958] CTC 117 (Ex Ct), briefly aff'd 59 DTC 1262 (SCC) -- text

THURLOW, J.:—This is an appeal by the Minister of National Revenue from the judgment of the Income Tax Appeal Board dated January 13, 1956 (14 Tax A.B.C. 273), by which the respondent’s appeal from an assessment of its income for the year 1950 was

Industrial Mortgage and Trust Company v. Minister of National Revenue, [1958] CTC 106, 58 DTC 1060 -- text

THURLOW, J.:—This is an appeal from the judgment of the Income Tax Appeal Board (13 Tax A.B.C. 374) dismissing an appeal by the appellant against its income tax assessment for the year 1949. In making the assessment under appeal, the Minister added to

George H. Bethune v. Minister of National Revenue, [1958] CTC 89, 58 DTC 1038 -- text

CAMERON, J.:—This is an appeal in which the taxpayer appeals from a decision of the Income Tax Appeal Board dated December 12, 1956, dismissing his appeal from a reassessment dated March 22, 1955, in respect of the taxation year 1953. In reassessing the

Rodolphe Meunier v. Minister of National Revenue, [1958] CTC 80, 58 DTC 1073 -- text

FOURNIER, J.:—Dans cette cause, il s’agit d’un appel d’une décision du ministère du Revenu national confirmant une cotisation pour fins de droits successoraux exigibles des légataires universels d’Israël Meunier, de la cité de Montréal, province de Québec, décédé le 19

MNR v. Ontario Paper Co. Ltd., 58 DTC 1046, [1958] CTC 71 (Ex Ct), briefly aff'd 59 DTC 1327 (SCC) -- text

KEARNEY, J.:—This is an appeal from a decision of the Income Tax Appeal Board (13 Tax A.B.C. 369) allowing two separate appeals by the respondent, from two assessments made and confirmed by the appellant, one in respect of 1949-50-51, and the other for

Montreal Trust Company, Robert Orem Torrance, Lawrence Dowdell and Samuel Orem Torrance v. Minister of National Revenue, [1958] CTC 60 -- text

RAND, J.:—This appeal raises the question under the Dominion Succession Duty Act whether in the circumstances payment of succession duty by, or out of property passing to, another than the successor is itself an additional succession to which duty attaches.

MNR v. Burns, 58 DTC 1028, [1958] CTC 51 (Ex Ct), briefly aff'd 59 DTC 1328 (SCC) -- text

CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated December 28, 1956, which allowed in part the respondent’s appeal from a reassessment made upon him for the taxation year 1953.

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