Associated Investors of Canada Ltd. v. Minister of National Revenue, [1962] CTC 510, 62 DTC 1315, [1962] CTC 509 -- text

NOEL, J.:—This is an appeal against the appellant’s income tax assessments for the years 1955, 1956, 1957 and 1958. In his assessments, the respondent added to the appellant’s reported income for each of the above mentioned years the sums of $1,725, $33,878.30,

Samuel Lyons, Liquidator or Twenty Spadina Road Limited (In Voluntary Liquidation) v. Minister of National Revenue, [1962] CTC 478, 62 DTC 1297 -- text

CATTANACH, J.:—This is an appeal against the income tax assessment of Twenty Spadina Road Limited, hereinafter called the Company, for the taxation year 1958 whereby the respondent added to the declared taxable income of the Company a sum of $70,156.49 realized

J.-Euclide Perron, Limitee v. Minister of National Revenue, [1962] CTC 457 -- text

DUMOULIN, J.:—La compagnie J.-Euclide Perron Limitée, de Chicoutimi, province de Québec, excipe devant cette Cour d’une décision de la Commission d’Appel de l’Impôt, datée le 2 mai 1961 (27 Tax A.B.C. 245), qui rejetait sa contestation d’une recotisation de son

Irvin Charles Schacter v. Minister of National Revenue, [1962] CTC 437, 62 DTC 1271 -- text

THURLOW, J.:—In these proceedings the appellant appeals from a judgment of the Tax Appeal Board (25 Tax A.B.C. 91) by which his appeal from a re-assessment of income tax for the year 1955 was allowed in part and the Minister cross-appeals asking that

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