Freeholders Oil Company Limited v. Minister of National Revenue, [1966] CTC 301, 66 DTC 5235 -- text
CATTANACH, J.:—These are appeals from assessments to income tax for the appellant’s 1959, 1960 and 1961 taxation years.
Farmers Mutual Petroleums Ltd. v. Minister of National Revenue, [1966] CTC 283, 66 DTC 5225 -- text
CATTANACH, J.:—These are appeals from the appellant’s income tax assessments for its 1959 and 1960 taxation years.
Southam Business Publications Ltd. v. MNR, 66 DTC 5215, [1966] CTC 265 (Ex. Ct.), briefly aff'd 67 DTC 5150 (SCC) -- text
Noël, J.:—This is an appeal from the decision of the Tax Appeal Board (88 Tax A.B.C. 152), dated April 26, 1965, dismissing appellant’s appeal from its income tax assessment for the year 1961 whereby a part of the purchase price of certain assets of
Minister of National Revenue v. Fraser H. Watts, [1966] CTC 260 -- text
GIBSON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board dated March 12, 1965 regarding the assessment for the taxation year 1961 of the respondent. The issues for decision on this appeal are whether
Canada Steamship Lines Ltd. v. MNR, 66 DTC 5205, [1966] CTC 255 (Ex Ct) -- text
JACKETT, P.:—These appeals are from the assessments of the appellant under the Income Tax Act for the 1956 and 1957 taxation years. The only question to be decided in the appeals is whether certain expenditures made during the years in
Robert M. Randall v. Minister of National Revenue, [1966] CTC 249, 66 DTC 5202 -- text
SHEPPARD, D. J.:—This appeal is from the judgment of the Tax Appeal Board affirming the disallowance by the Minister of National Revenue from the 1958 return of travelling and living expenses of the appellant.
Metropolitan Motels Corporation v. Minister of National Revenue, [1966] CTC 246, 66 DTC 5208 -- text
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.
Harry Graves Curlett v. Minister of National Revenue, [1966] CTC 243, 66 DTC 5200 -- text
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
Louis J. Harris v. Minister of National Revenue, [1966] CTC 226, 66 DTC 5189 -- text
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
Yardley Plastics of Canada Ltd. v. MNR, 66 DTC 5183, [1966] CTC 215 (Ex Ct) -- text
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
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