James Frederick Scott v. Minister of National Revenue, [1961] CTC 448, 61 DTC 1284 -- text

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

Donald C. Brown v. Minister of National Revenue, [1961] CTC 432, 61 DTC 1255 -- text

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

Earl B. Finning v. Minister of National Revenue, [1961] CTC 425, 61 DTC 1251 -- text

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

Louis Jarry v. I Minister of National Revenue, [1961] CTC 402, 61 DTC 1239 -- text

KEARNEY, J.:—L’appelant, notaire résidant et domicilié à St-Martin, comté de Laval, province de Québec, et deux entre- preneurs en construction, MM. J.-Henri Brien et Fernand Bernard, achetèrent un grand terrain dans la banlieue de la ville de St-Martin où un nouveau

Judgment Accordingly. The Reader’s Digest Association (Canada) Ltd., Selection Du Reader’s Digest (Canada) Ltee. v. Attorney-General of Canada, [1961] CTC 342, 61 DTC 1189 -- text

RINFRET, J.:—Je n’ai aucune querelle avec les arguments présentés par les procureurs de l’intimé à l’effet que, pour interpréter un statut quelconque, pour en découvrir la signification, il faille s’en tenir au texte et que, si celui-ci n’offre aucune ambiguité, l’on

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