Western Leaseholds Ltd. v. Minister of National Revenue, [1961] CTC 490, 61 DTC 1309 -- text
THORSON, P. :—This is an appeal against the appellant’s income tax assessment for 1951.
THORSON, P. :—This is an appeal against the appellant’s income tax assessment for 1951.
CAMERON, J.:—The Minister of National Revenue appeals from a decision of the Income Tax Appeal Board dated October 26, 1956, 16 Tax A.B.C. 81, which allowed the respondent’s appeals from re-assessments made upon him for the taxation years 1949, 1951, 1952 and
THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1952, confined to the amount of $10,488.25, being a portion of the amount of $17,123.57 which the Minister included in his final assessment of the appellant for 1952 as interest
THORSON, P.:—This is an appeal against the appellant’s income tax assessments for 1956 and 1957. The issue in the appeal is a narrow one. The appellant realized a gain of $19,250 in 1956 on the sale of 5,500 common shares of Trans-Prairie Pipelines
THorson, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 667 v. M.N.R., 23 Tax A.B.C. 213, dated December 8, 1959, so far as it dismissed the appellant’s appeals against his income
THORSON, P.:—In the course of the hearing of this cause and before counsel for the appellant had closed his case counsel for the respondent applied for an order allowing the respondent further time than 60 days within which to serve on the appellant
KEARNEY, J.:—This is an appeal from a decision of the Income Tax Appeal Board rendered on June 26, 1953 (8 Tax A.B.C. 358).
DUMOULIN, J.:—This is an appeal from a decision of the Tax Appeal Board, dated May 27, 1959, which affirmed two re-assessments made by the Minister of National Revenue, whereby the amount of appellant’s net income for taxation year 1951 was increased by
DUMOULIN, J.:—This is an appeal from a decision of the Minister of National Revenue, rendered May 25, 1959, rejecting appellant’s objection to his re-assessments for income tax in the 1954, 1955 and 1956 taxation years. The appellant, Earl B. Finning was not
THURLOW, J.:—These are appeals from assessments of income tax for the year 1958. In that year, each of the appellants received a payment out of the War Claims Fund established pursuant to 8S. of C. 1952, ce. 55, Section 3, vote 696, a portion