RINFRET, J.:—Je n’ai aucune querelle avec les arguments présentés par les procureurs de l’intimé à l’effet que, pour interpréter un statut quelconque, pour en découvrir la signification, il faille s’en tenir au texte et que, si celui-ci n’offre aucune ambiguité, l’on
DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board, dated April 2, 1958, which affirmed a re-assessment, in respect of the appellant’s income tax assessment for taxation years 1949 to 1954, inclusive.
DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated July 2, 1959, 22 Tax A.B.C. 260, in respect of the income tax assessment for taxation year 1953, of Golden Arrow Sprayers Ltd., a company having its head office
THURLOW, J.:—This is an appeal from a judgment of the Income Tax Appeal Board, 23 Tax A.B.C. 114, by which the appellant’s appeal from a re-assessment of income tax for the year 1951 was dismissed. In making the re-assessment, the Minister included in
THURLOW, J.:—These are appeals from a judgment of the Income Tax Appeal Board, allowing in part appeals from assessments of income tax and penalties in respect of the taxation years 1950, 1951, and 1952. The matters in issue are, first, the right of
DUMOULIN, J.:—This is an appeal from a decision of the Ineome Tax Appeal Board, dated April 10, 1957, 17 Tax A.B.C. 156, affirming income tax re-assessments of United Trailer Co. Ltd., for taxation years 1952 and 1953.
THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1958.
THURLOW, J.:—On August 13, 1959, a certificate, dated the same day and purporting to be signed on behalf of the Minister of National Revenue, was registered in this Court, stating that under the Income Tax Act, R.S.C. 1952, c. 148,
DUMOULIN, J.:—This is, in name only, an appeal from a decision of the Tax Appeal Board, dated the 20th day of November 1958, dismissing Dmytro Ruzesky’s objections to a re-assessment by the Minister of National Revenue of his taxable income for fiscal
-CAMERON, J.:—This is an appeal in respect of the appellant’s taxation year ending October 31, 1954. In its return dated April 29, 1955, it showed a profit for the year of $8,386.40, but after deducting certain amounts for depletion on royalties as well as
