Deputy Minister of National Revenue for Customs and Excise v. National Council of the Baking Industry, [1962] CTC 629, 62 DTC 1386 -- text

CAMERON, J.:—This is an appeal made under Section 58 of the Excise Tax Act, R.S.C. 1952, e. 100, as amended, from a declaration of the Tariff Board dated March 31, 1959 (Appeal No. 496). Section 30 of the Act levies a consumption

Victory Hotels Limited v. Minister of National Revenue, [1962] CTC 614, 62 DTC 1378 -- text

Noel, J.:—This is an appeal from an assessment to income tax for the taxation year 1954 wherein a tax in the sum of $7,300.87 was levied by reason of the Minister’s findings, namely that a sale of the taxpayer’s land, furniture and fixtures and

Minister of National Revenue v. Samuel L. Shields, [1962] CTC 548, 62 DTC 1343 -- text

CAMERON, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated April 9, 1957 (17 Tax A.B.C. 100) allowing the respondent’s appeals from re-assessments made upon him for the taxation years 1951, 1952 and 1953, and dated September 1,

Georges St-Aubin v. Minister of National Revenue, [1962] CTC 520, 62 DTC 1324 -- text

NOEL, J.:—Pour l’année 1951, M. Georges St-Aubin, de Montréal, qui se déclare industriel mais qui en fait de marchand de fourrures est devenu hotelier, se vit imposer sur son revenu une taxe additionnelle afférent à un profit de $80,070.32 réalisé sur des

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,

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