Jugement en Conséquence. Beulah Gorkin and Jack Adilman, as Administra- Tors of the Estate of Nathan Adilman, Deceased v. Minister of National Revenue, [1960] CTC 237, 60 DTC 1177 -- text

THURLOW, J.:—This is an appeal by the administrators with will annexed of the estate of Nathan Adilman, deceased, from an assessment of duties in respect of successions arising upon his death. In making the assessment, the Minister included in the aggregate net

J. Mastai Ravary v. Minister of National Revenue, [1960] CTC 228, 60 DTC 1157 -- text

FOURNIER, J.:—Dans cette cause il s’agit d’un appel de la décision rendue le 27 septembre 1957 par la Commission d’Appel de l’impôt sur le Revenu au sujet des cotisations du revenu de l’appelant pour les années d’imposition 1946 et 1947. Le Ministre du

Sterling Paper Mills Inc. v. Minister of National Revenue, [1960] CTC 215, 60 DTC 1171 -- text

Fournier, J.:—In this case the appellant appeals from the income tax assessments of the Minister of National Revenue bearing dates March 7, 1957 and March 5, 1958 respectively, whereby a tax in the amount of $34,308.99 was levied in respect of the

Aluminium Union Ltd. v. MNR, 60 DTC 1138, [1960] CTC 206, briefly aff'd 63 DTC 1254 -- text

FOURNIER, J.:—In this case the Minister of National Revenue in his assessment of the income tax of Aluminium Union Limited for the taxation year 1952 included as taxable income the sum of $172,927 on the ground that it was profit on settlement of prewar

Georges Laurin v. Minister of National Revenue, [1960] CTC 194, 60 DTC 1143 -- text

DUMOULIN, J.:—Le ministre intimé ayant ajouté une somme de $13,192.32 au revenu déclaré par le notaire Georges Laurin pour l’année d’imposition 1949, celui-ci, excipant de cette surcharge, en contesta le bien-fondé devant la Commission d’Appel de l’Impôt.

MNR v. Colford Contracting Co. Ltd., 60 DTC 1131, [1960] CTC 178 (Ex Ct), briefly aff'd 62 DTC 1338, [1962] CTC 546 (SCC) -- text

KEARNEY, J.:—This is an appeal and a cross-appeal from a decision of the Income Tax Appeal Board (16 T.A.B.C. 252) rendered on January 9, 1957, in respect of a re-assessment of taxable income for the taxation year 1953 made by the appellant-respondent

Espie Printing Company Limited v. Minister of National Revenue, [1960] CTC 145, 60 DTC 1087 -- text

THURLOW, J.:—These are appeals from re-assessments made on August 7, 1957, of income tax for the years 1944 to 1953 inclusive, in respect of the appellant’s income. For each of the years in question, the appellant failed to report the whole of its

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