Minister of National Revenue v. Harry Edgar Morden, [1961] CTC 484, 61 DTC 1266 -- text

CAMERON, J.:—The Minister of National Revenue appeals from a decision of the Income Tax Appeal Board dated October 26, 1956, 16 Tax A.B.C. 81, which allowed the respondent’s appeals from re-assessments made upon him for the taxation years 1949, 1951, 1952 and

Western Minerals Limited v. Minister of National Revenue, [1961] CTC 477, 61 DTC 1270, [1961] CTC 476 -- text

THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1952, confined to the amount of $10,488.25, being a portion of the amount of $17,123.57 which the Minister included in his final assessment of the appellant for 1952 as interest

Osler, Hammond & Nanton Limited v. Minister of National Revenue, [1961] CTC 462, 61 DTC 1291 -- text

THORSON, P.:—This is an appeal against the appellant’s income tax assessments for 1956 and 1957. The issue in the appeal is a narrow one. The appellant realized a gain of $19,250 in 1956 on the sale of 5,500 common shares of Trans-Prairie Pipelines

James Frederick Scott v. Minister of National Revenue, [1961] CTC 448, 61 DTC 1284 -- text

THORSON, P.:—In the course of the hearing of this cause and before counsel for the appellant had closed his case counsel for the respondent applied for an order allowing the respondent further time than 60 days within which to serve on the appellant

Donald C. Brown v. Minister of National Revenue, [1961] CTC 432, 61 DTC 1255 -- text

DUMOULIN, J.:—This is an appeal from a decision of the Tax Appeal Board, dated May 27, 1959, which affirmed two re-assessments made by the Minister of National Revenue, whereby the amount of appellant’s net income for taxation year 1951 was increased by

Earl B. Finning v. Minister of National Revenue, [1961] CTC 425, 61 DTC 1251 -- text

DUMOULIN, J.:—This is an appeal from a decision of the Minister of National Revenue, rendered May 25, 1959, rejecting appellant’s objection to his re-assessments for income tax in the 1954, 1955 and 1956 taxation years. The appellant, Earl B. Finning was not

Louis Jarry v. I Minister of National Revenue, [1961] CTC 402, 61 DTC 1239 -- text

KEARNEY, J.:—L’appelant, notaire résidant et domicilié à St-Martin, comté de Laval, province de Québec, et deux entre- preneurs en construction, MM. J.-Henri Brien et Fernand Bernard, achetèrent un grand terrain dans la banlieue de la ville de St-Martin où un nouveau

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