Montreal Trust Company v. Minister of National Revenue, [1961] CTC 228, 61 DTC 1157 -- text

DUMOULIN, J.:—This is an appeal from a decision of the Tax Appeal Board, 18 Tax A.B.C. 417, dated February 6, 1958, affirming the income tax re-assessment, on April 28, 1955, of Lodestar Drilling Company Ltd., for taxation year 1952.

Herbert William Purcell v. Minister of National Revenue, [1961] CTC 199, 61 DTC 1126 -- text

RITCHIE, D.J.:—This appeal from a July 13, 1959 decision of the Tax Appeal Board concerns a re-assessment of income tax made on December 21, 1956 in respect of amounts added by the Minister to the income of the appellant for the taxation years 1950

Ira D. Archibald v. Minister of National Revenue, [1961] CTC 180, 61 DTC 1113 -- text

KEARNEY, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated June 18, 1959, 22 Tax A.B.C. 196, which affirmed a re-assessment made by the respondent dated October 7, 1957, whereby the appellant was required to add to his taxable

Her Majesty the Queen v. Premier Mouton Products Inc., [1961] CTC 160, [1961] DTC 1105 -- text

'. TASCHEREAU, J.:—During the relevant periods, the respondent was engaged in the processing of raw sheepskin which it transformed into finished mouton skins and shearling. It alleges in its petition that from March 30, 1950 to January 29, 1952, it was

Clevite Development Ltd. v. MNR, 61 DTC 1093, [1961] CTC 147 (Ex. Ct.) -- text

THURLOW, J.:—This is an appeal from an assessment of income tax for the year 1957, the issue between the parties being whether the appellant was during that year a foreign business corporation and thus entitled to exemption from taxation pursuant to Section

Pages

Subscribe to Tax Interpretations RSS