Regina v. James Stewart Tyhurst, [1962] CTC 119, [1962] DTC 1042 -- text
WOO’I‘TON, J.:—This was an appeal by way of stated case. The stated case reads as follows:
WOO’I‘TON, J.:—This was an appeal by way of stated case. The stated case reads as follows:
CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated September 25, 1957, 18 Tax A.B.C. 43, dismissing the appellant’s appeals from re-assessments dated May 13, 1955, for the taxation years 1949 to 1953, both inclusive. In
THorson, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 545 v. M.N.R. (1958), 20 Tax A.B.C. 31, dated July 17, 1958, allowing the respondent’s appeals against her income tax assessments
MCLENNAN, J.:—This is an appeal under the provisions of Section 34 of The Succession Duty Act, R.S.O. 1960, c. 386. The appellant National Trust Company Limited is a trustee of the will of the deceased who died in 1942. The
Porter, C.J.O.:—This is an appeal by the appellant Bank from the judgment of the Honourable Mr. Justice Morand dismissing the appellant’s claim for a declaration.
Morand, J.:—This application arises by way of an application for an opinion of the Court upon the question raised in a special case concurred in by the parties pursuant to Rule 126 of the Consolidated Rules of Practice and deals
KEARNEY, J.:—This is an appeal by the above-mentioned executors of the estate of the late John Bassett, publisher, in his lifetime of the city of Montreal, from an assessment levied by the respondent under Section 3(1) (g) of the Dominion Succession
THORSON, P.:—This was an application on behalf of the Minister for an order quashing the appellant’s appeal against his income tax assessment for 1951. It was made before me on September 17, 1959, at Victoria but the hearing was adjourned to October 26,
TASCHEREAU, J.:—Il s’agit dans la présente cause d’un appel d’un jugement rendu par M. le Juge Alphonse Fournier, le 3 novembre 1959, renversant un jugement de la Commission d’Appel de l’impôt sur le Revenu. Les faits dans cette cause ne sont pas
LOCKE, J.:—This is an appeal from a judgment of Cameron, J., delivered in the Exchequer Court which dismissed the appeal of this appellant from assessments under The Income Tax Act for the taxation years 1949 and 1950. By the consent