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
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
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
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.
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
