Williams Brothers Canada Ltd. v. MNR, 62 DTC 1276, [1962] CTC 448 (Ex Ct) -- text
CATTANACH, J.:—This is an appeal against the appellant’s income tax assessment for the taxation year ending April 30, 1953.
CATTANACH, J.:—This is an appeal against the appellant’s income tax assessment for the taxation year ending April 30, 1953.
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
RITCHIE, D.J.:—This appeal is from a judgment of the Tax Appeal Board affirming a re-assessment of tax made by the Minister pursuant to the provisions of the Income Tax Act, on the appellant’s 1956 income. Little, if any, dispute exists
KEARNEY, J.:—This is an appeal from a decision of the Tax Appeal Board (24 Tax A.B.C. 375) dated June 21, 1960 allowing the appeal of the respondent and vacating a re-assessment wherein the appellant sought to add $40,000 to the gross profit of
THORSON, P.:—This is an appeal from two decisions of the Tax Appeal Board, each sub nom. No. 631 v. M.N.R. (1959), 22 Tax A.B.C. 88, and dated June 2, 1959, one allowing the respondent’s appeals against his income tax
Noel, J.:—This is an appeal under the Income Tax Act, R.S.C., c. 148, from an assessment for the year 1957 and turns on the question as to whether the appellant was residing or ordinarily resident in Canada during the whole of such
THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board, 22 Tax A.B.C. 120, allowing the appeal of the respondent from re-assessments of income tax for the years 1946 to 1954 inclusive. By its judgment the Board held that certain
THURLOW, J.:—These are appeals from judgments of the Tax Appeal Board (25 Tax A.B.C. 415, 417), dismissing appeals by the appellants from assessments of income tax for the years 1956 and 1957. As the same problem is involved in both cases, the appeals
CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board (1959), 22 Tax A.B.C. 171, dated June 19, 1959, dismissing the appellant’s appeal from its income tax assessment for its taxation year ending January 31, 1955.
OUIMET, J. ;—The Court, seized of the appeal against a judgment rendered by his Honour Judge T.-A. Fontaine, of the Court of Sessions of the Peace, on February 25, 1958, and a sentence imposed on March 26, 1958, upon charges arising out of the