George H. Steer v. Minister of National Revenue, [1965] CTC 181, 65 DTC 5115 -- text

NOEL, J.:—This is an appeal from a decision of the Tax Appeal Board (30 Tax A.B.C. 176) confirming the appellant’s income tax assessment for the 1957 taxation year. The only question raised by the appeal 1 is whether the appellant was entitled, when

Johnson’s Asbestos Corporation v. Minister of National Revenue, [1965] CTC 165, 65 DTC 5089 -- text

JACKETT, P.:—This is an appeal from each of the appellant’s assessments under Part I of the Income Tax Act for the 1958, 1959, 1960 and 1961 taxation years. Each appeal raises precisely the same question. That question is whether the

Minister of National Revenue v. Canadian Javelin Limited, [1965] CTC 129, 65 DTC 5076 -- text

THURLOW, J.:—Upon the return of a Writ of Garnishment (saisie-arrét) issued by the Minister of National Revenue to enforce payment of an amount certified, pursuant to Section 119(1) of the Income Tax Act, R.S.C. 1952, c. 148, to be payable

Johnston Testers Ltd. v. MNR, 65 DTC 5069, [1965] CTC 116 (Ex Ct) -- text

GIBSON, J.:—This is an appeal from the decision of the Tax Appeal Board dated October 28, 1963, in respect of the income tax assessment of the appellant dated December 9, 1959, for the taxation year 1958 whereby a tax in the sum of $67,418.10 plus interest in the sum of $2,792.77 was levied for the said taxation year.

Killarney Properties Limited v. 304 ; Minister of National Revenue, [1965] CTC 101, 65 DTC 5060 -- text

KEARNEY, J.:+-This action concerns a profit of $10,957.25 realized by the appellant in its taxation year 1961 on the sale, early in 1961, of a shopping centre which it had caused to be erected on a site consisting of two adjacent parcels of land

Guaranty Trust Company of Canada in the Capacity of Executor of the Will of Dorothy Elgin Towle, Deceased, v. Minister of National Revenue, [1965] CTC 74, 65 DTC 5042 -- text

CATTANACH, J.:—This is an appeal under the Estate Tax Act from the assessment in respect of the estate of Dorothy Elgin Towle who died testate on July 11, 1961.

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