Percy Vernon Smith v. Minister of National Revenue, [1963] CTC 484, 63 DTC 1326 -- text

Noel, J.:—This is an appeal from a decision of the Tax Appeal Board, dated March 3, 1961 (26 Tax A.B.C. 146) dismissing appellant’s appeals from re-assessments dated September 30, 1959, and made upon him for the years 1954 to 1958 inclusive.

Moirs Limited v. Deputy Minister of National Revenue and National Council of the Baking Industry, [1963] CTC 457, 63 DTC 1303 -- text

KEARNEY, J.:—This appeal is from the declaration of the Tariff Board dated February 2, 1962, pursuant to leave to appeal granted by Dumoulin, J. on February 27, 1962 in virtue of Section 58(1) of the Excise Tax Act, R.S.C. 1952, c.

Harold F. Puder v. Minister of National Revenue, [1963] CTC 445, 63 DTC 1282 -- text

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board (30 Tax A.B.C. 219) which dismissed the appellant’s appeal from a re-assessment of income tax for the year 1958. The issue in the appeal is the liability of the appellant for

Alexander Rueb v. Minister of National Revenue, [1963] CTC 441, 63 DTC 1280 -- text

THORSON, P.:—These appeals are against the income tax assessments levied against the appellants respectively for the year 1958 whereby the Minister in each case added to the amount of reported taxable income the sum of $18,333.33 as the share of the profit

Universal Fur Dressers and Dyers Limited v. Her Majesty the Queen, [1963] CTC 435 -- text

CARTWRIGHT, J.:—This is an appeal from a judgment of Cameron, J. dated March 17, 1954 declaring that the respondent is entitled to recover $573.08 excise tax together with certain penalties and costs.

The action was brought for the purpose of determining whether the product sold by the appellant and described as ‘‘mouton’’ was subject to tax under Section 80A of the Excise Tax Act which, so far as relevant, reads as follows :

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