Essex House Limited v. Minister of National Revenue, [1961] CTC 270, 61 DTC 1135 -- text
THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1958.
THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1958.
THURLOW, J.:—On August 13, 1959, a certificate, dated the same day and purporting to be signed on behalf of the Minister of National Revenue, was registered in this Court, stating that under the Income Tax Act, R.S.C. 1952, c. 148,
DUMOULIN, J.:—This is, in name only, an appeal from a decision of the Tax Appeal Board, dated the 20th day of November 1958, dismissing Dmytro Ruzesky’s objections to a re-assessment by the Minister of National Revenue of his taxable income for fiscal
-CAMERON, J.:—This is an appeal in respect of the appellant’s taxation year ending October 31, 1954. In its return dated April 29, 1955, it showed a profit for the year of $8,386.40, but after deducting certain amounts for depletion on royalties as well as
THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1956.
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.
CAMERON, J.:—This is an appeal by the Minister from a decision of the Tax Appeal Board dated January 29, 1958, 18 Tax A.B.C. 403, which allowed the respondent’s appeals from re-assessments made upon him for the taxation years 1948 and 1949. Each
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
THORSON, P.:—This is an appeal against the appellant’s income tax assessment for 1958.
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