JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing appeals from assessments of the appellant under the Income Tax Act for the 1959 and 1960 taxation years.
Gibson, J:—The appellant appeals from assessments made against him respecting the years 1958 to 1962 inclusive, by which he was made liable for income tax (a) on certain bonuses or discounts received in second mortgage transactions during those years; (b) on
CARTWRIGHT, J.:—This is an appeal from a judgment of Thurlow, J. dismissing an appeal from a decision of the Tax Appeal Board which dismissed the appellant’s appeal from an assessment whereby income tax in the sum of $18,690.42 was levied in respect of
Noël, J.:—This is an appeal from a decision of the Tax Appeal Board ((1965), 38 Tax A.B.C. 187) which confirmed a re-assessment of the appellant for the 1961 taxation year whereby a tax of $1,460.42 was levied on the basis that the appellant as
JUDSON, J. (concurred in by Abbott, Ritchie, Hall, JJ.) :—The question in issue in this appeal is how the Minister must compute the deduction allowed by Section 7(1) (d) of the Estate Tax Act for charitable gifts where there is a direction to pay duty out of the charitable gift.
JUDSON, J. (concurred in by Abbott, Martland, Spence, JJ.) :— The judgment of the Exchequer Court in this case decides that the product known as ‘‘Metrecal’’, whether in the form of powder, liquid, biscuit or soup, is not subject to sales tax. This
JUDSON, J. (concurred in by Abbott, Martland, Spence, J.J.) :— In these proceedings, which are by way of petition of right, the two Pfizer Companies seek to recover sales tax paid under protest. The Customs and Excise Division began to exact this tax
THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board (33 Tax A.B.C. 114) which allowed an appeal by the respondent from a re-assessment of income tax for the year 1958.
GIBSON, J.:—The true meaning of ‘‘control’’ of a corporation as that word is employed in Section 28 of the Income Tax Act is the issue to be determined in this action.
Noël, J.:—This is an application by the respondent, the Minister of National Revenue, for an order pursuant to Rules 131 and 135 of the General Rules and Orders of this Court that :
