Wilfred Joseph Lawson v. Minister of National Revenue, [1964] CTC 245, 64 DTC 5147 -- text
CATTANACH, J.:— This is an appeal from the assessment of the appellant under the Income Tax Act, R.S.C. 1952, c. 148 for the 1955 taxation year.
CATTANACH, J.:— This is an appeal from the assessment of the appellant under the Income Tax Act, R.S.C. 1952, c. 148 for the 1955 taxation year.
KEARNEY, J.:—This is an appeal by the Minister from a decision of the Tax Appeal Board (28 Tax A.B.C. 248) dated January 9, 1962, which maintained to the extent hereinafter mentioned appeals taken by the respondent concerning the income tax reassessments levied
CATTANACH, J.:—The appellant appeals against his income tax assessments for the 1956, 1957 and 1958 taxation years. The sole issue is whether premiums (the amounts of which are not in dispute) paid on behalf of the appellant by his employer on two
GIBSON, J.:—This is an appeal from the assessments for income tax made by the respondent, dated March 28, 1962, wherein a tax in the sum of $8,255.56 was levied in respect of the income for the taxation year 1957 of the appellant.
Gibson, J.:—This is an appeal by the executors of the estate of Edward William Bickle under the Estate Tax Act, S.C. 1958,
CATTANACH, J.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board (21 Tax A.B.C. 178) allowing appeals by the respondent from its income tax assessments for 1951 and 1952 under the Income Tax Act,
Gibson, J.:—Ted Davy Finance Co. Ltd. was, at the material times, a corporation incorporated under the Ontario Corporations Act and carried on, in the city of Toronto, Ontario, in the years 1953 to 1958, the business of purchasing conditional sale
Gibson, J.:—This is an appeal by the appellant from the income tax assessments made by the respondent, dated October 15, 1962 wherein taxes in the sums of $9,371.12, $1,765.25, $17,296.93 and $11,563.13 were levied in respect of the income of the appellant
GIBSON, J.:—This is an appeal from assessments made by the respondent dated September 6, 1962 for the taxation years 1959, 1960 and 1961, wherein taxes in the sums of $32,280.03, $20,226.19 and $31,145.12 were levied in respect of the income of the
JACKETT, P.:—This is an appeal by the Minister of National Revenue under the Estate Tax Act from a judgment of the Tax Appeal Board allowing an appeal by the respondent as executor of the estate of Mary Viola Maine from the