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
THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, 22 Tax A.B.C. 421, dated September 11, 1959, dismissing the appellant’s appeal against his income tax assessment for 1957.
'. TASCHEREAU, J.:—During the relevant periods, the respondent was engaged in the processing of raw sheepskin which it transformed into finished mouton skins and shearling. It alleges in its petition that from March 30, 1950 to January 29, 1952, it was
THURLOW, J.:—This is an appeal from an assessment of income tax for the year 1957, the issue between the parties being whether the appellant was during that year a foreign business corporation and thus entitled to exemption from taxation pursuant to Section
THURLOW, J.:—These are appeals from assessments made pursuant to Section 123(10) of the Income Tax Act, R.S.C. 1952,
THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, sub nom. No. 548 v. M.N.R. (1958), 20 Tax A.B.C. 39, dated July 22, 1958, allowing the respondent’s appeal against his income tax assessment
MITCHELL, J.:—The Court, having heard the parties by their respective counsel on the merits of the petitioner’s petition, examined the proceedings and the proof of record and deliberated, doth now render the following judgment:
