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 :
KEARNEY, J.:—Dans cette cause, il s’agit d’un appel de la part du Ministre de la décision de la Commission d’appel de l’impôt sur le revenu en date du 19 août 1964 (37 Tax A.B.C. 1), annulant deux cotisations faites par lui (le Ministre) le 12 mai
CATTANACH, J.:—In this action the Crown seeks to recover the sum of $9,282.81 as monies payable under subsection (10) of Section 50 of the Excise Tax Act, R.S.C. 1952, c. 100 as amended, and the Old Age Security
CATTANACH, J.:—These are appeals from assessment to income tax levied by the Minister in respect of the appellant’s income for its 1959 and 1960 taxation years.
Tue CHIEF Justice:—Cet appel est d’un jugement rendu par M. le Juge Dumoulin de la Cour de l’Echiquier, le 16 janvier 1964. Ce dernier confirma l’opinion de Me Maurice Boisvert de la Commission d’Appel de l’impôt.
The CHIEF Justice:—Il s’agit de savoir dans cette cause si les cotisations fixées par le Ministre du Revenu National contre l’appelant à la somme de $10,368.32 pour les années 1950 à 1955 inclusivement, à l’exception de l’année 1952, doivent être maintenues. Le
CATTANACH, J.:—These appeals are against assessments by the Minister under the Income Tax Act of the incomes of the appellant for its 1961 and 1962 taxation years.
