Minister of National Revenue v. Claude Rousseau, [1960] CTC 336, 60 DTC 1236 -- text

FOURNIER, J.:—Dans cette cause, le Ministre du Revenu national en appelle du jugement de la Commission d’Appel de l’impôt sur le Revenu en date du 19 août 1958 qui confirme en partie l’appel de Claude Rousseau relativement à la cotisation de son revenu,

Irrigation Industries Ltd. v. Minister of National Revenue, [1960] CTC 329, 60 DTC 1232 -- text

CAMERON, J.:—This is an appeal by the taxpayer from a decision of the Tax Appeal Board dated August 12, 1959, dismissing the appellant’s appeal from a re-assessment made upon it for its taxation year ending December 31, 1953.

Garage Henri Brassard Limitee v. Minister of National Revenue, [1960] CTC 321, 60 DTC 1205 -- text

FOURNIER, J.:—Dans cette cause, il s’agit d’un appel de la décision de la Commission d’Appel de l’impôt sur le Revenu en date du 15 juin 1959, confirmant la cotisation du Ministre du Revenu national du 3 mars 1958 par laquelle un impôt au montant

Montreal Trust Company, Marjorie Helen Smith and Gerald Meredith Smith, Executors Under the Will of Mary Anderson Scott, Deceased, and Marjorie Helen Smith, Personally v. Minister of National Revenue, [1960] CTC 308, 60 DTC 1183 -- text

THURLOW, J.:—This is an appeal by the executors of the will of Mary Anderson Scott, deceased, and by Marjorie Helen Smith, personally, from an assessment under the Dominion Succession. Duty Act of duties in respect of successions arising on

Hill-Clark-Francis Limited v. Minister of National Revenue, [1960] CTC 303, 60 DTC 1245 -- text

THURLOW, J.:—This is an appeal from a re-assessment of income tax for the year 1955. In that year the appellant had an operating profit from which, for income tax purposes, it sought to deduct pursuant to provisions of the Income Tax Act

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

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