Her Majesty the Queen v. Tracy 8. Ludington, [1963] CTC 478, 64 DTC 5022 -- text
RoBINSON, J.:—This is an appeal from a judgment rendered by Judge John O’Meara, on June 10, 1963, which reads as follows :
RoBINSON, J.:—This is an appeal from a judgment rendered by Judge John O’Meara, on June 10, 1963, which reads as follows :
CATTANACH, J.:—This is an appeal against the appellant’s income tax assessment for the taxation year ending December 31, 1960.
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.
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
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
TASCHEREAU, J. (all concur) :—Section 80A (R.S.C. 1927, e. 179 and amendments) provides that:
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 :
NOEL, J.:—This is an application made by the appellant to amend his Notice of Appeal by deleting paragraph 9 of Part A and paragraph 6 of Part B of the said Notice and substituting a new paragraph 9 and 6 as follows:
CATTANACH, J.:—This is an appeal against the appellant’s income tax assessments for the taxation years 1957 and 1958, whereby the Minister added the sums of $222,619.33 and $7,606.47 as the estimated profit element on the sale of a shopping centre, known as
DUMOULIN, J.:—This is an appeal from the confirmation by respondent, on October 31, 1962, of an estate tax assessment, dated June 16, 1961, wherein a tax in the sum of $226,841.69 was levied on the estate of Robert Newmareh Hickson, Province of Quebec.