Minister of National Revenue v. Frank Sura, [1959] CTC 460, 59 DTC 1280 -- text

FOURNIER, J.:—Dans cette cause, il s’agit d’un appel de la décision rendue le ler octobre 1957 par la Commission d’Appel de l’Impôt sur le Revenu accueillant l’appel de l’intimé de cotisations d’impôt sur son revenu pour les années d’imposition 1947 à 1954

James Pollock Campbell (An Officer of the Department of National Revenue) v. Arnold L. Jaques, [1959] CTC 437, [1960] DTC 1039 -- text

GROSCH, J.:—F our separate informations were laid against the respondent Jaques for alleged violation of the provisions of Section 120(1) (a) of the Income Tax Act, reading as follows:

Robert B. Curran v. Minister of National Revenue, [1959] CTC 416 -- text

THE CHIEF Justice:—This is an appeal by Robert B. Curran against the judgment of the Exchequer Court affirming the judgment of the Income Tax Appeal Board, which had dismissed his appeal to it from a re-assessment made under the provisions of the Income Tax Act of the appellant’s income for the taxation year 1951. The re-assessment thus confirmed was with reference to the sum of $250,000 received by the appellant in that year.

The Royal Trust Company, Executor or the Estate of Amy Katherine McDonald, Deceased v. Minister of National Revenue, [1959] CTC 385, 59 DTC 1235 -- text

CAMERON, J.:—This is an appeal by the Royal Trust Company, Executor of the estate of Amy Katherine McDonald, late of the city of Calgary, from an assessment made under the Dominion Succession Duty Act, R.S.C. 1952, c. 89, and dated April 30, 1957. Mrs. McDonald died testate on September 20, 1956, and by her last will and testament, dated August 14, 1947, appointed the Royal Trust Company as her ‘‘Trustee’’, and probate of the said will w r as duly granted to the appellant by the District Court of the District of Southern Alberta on January 11, 1957.

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