Samuel Lyons, Liquidator or Twenty Spadina Road Limited (In Voluntary Liquidation) v. Minister of National Revenue, [1962] CTC 478, 62 DTC 1297 -- text

CATTANACH, J.:—This is an appeal against the income tax assessment of Twenty Spadina Road Limited, hereinafter called the Company, for the taxation year 1958 whereby the respondent added to the declared taxable income of the Company a sum of $70,156.49 realized

J.-Euclide Perron, Limitee v. Minister of National Revenue, [1962] CTC 457 -- text

DUMOULIN, J.:—La compagnie J.-Euclide Perron Limitée, de Chicoutimi, province de Québec, excipe devant cette Cour d’une décision de la Commission d’Appel de l’Impôt, datée le 2 mai 1961 (27 Tax A.B.C. 245), qui rejetait sa contestation d’une recotisation de son

Irvin Charles Schacter v. Minister of National Revenue, [1962] CTC 437, 62 DTC 1271 -- text

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

Minister of National Revenue v. McCord Street Sites Limited, [1962] CTC 387, 62 DTC 1229 -- text

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

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