Minister of National Revenue v. United Auto Parts Limited, [1961] CTC 439, 61 DTC 1259 -- text
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).
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
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
Ritchie, D. J.:—The appellant, since 1949, a barrister and solicitor of the Supreme Court of British Columbia, has appealed from a re-assessment made under the Income Tax Act, R.S.C. 1952, ce. 148. The re-assessment added $9,500 to the taxable
THORSON, P.:—This is an appeal from the decision of the Income Tax Appeal Board, dated October 4, 1957, allowing the respondent’s appeal against its income tax assessments for 1952, 1953, and 1954.
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
DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board, dated April 2, 1958, which affirmed a re-assessment, in respect of the appellant’s income tax assessment for taxation years 1949 to 1954, inclusive.
DUMOULIN, J.:—This is an appeal from a decision of the Income Tax Appeal Board dated July 2, 1959, 22 Tax A.B.C. 260, in respect of the income tax assessment for taxation year 1953, of Golden Arrow Sprayers Ltd., a company having its head office