Armand Plouffe v. Minister of National Revenue, [1964] CTC 580 -- text
KEARNEY, J.:—The present appeal is from an income tax reassessment imposed by the Minister with respect to the appellant’s taxation years 1954 to 1957 inclusive. As the issues involved are identical in each year, I shall confine myself almost exclusively to a
Bathville Corporation Limited Et Al. v. Robert D. Atkinson Et Al., [1964] CTC 577, 64 DTC 5330 -- text
Porter, C.J.O. (for the Court) :—This is an appeal from a judgment of the Honourable Mr. Justice Moorhouse dated March 25, 1964 pursuant to leave granted by the by the Honourable Mr. Justice Landreville by order dated April 30, 1964 whereby the learned
Skuttle Mfg. Co. Of Canada Ltd., B. D. Wait Co. Limited, Carrying on Business Under the Firm Name and Style of Wait-Skuttle Company and the Said Wait-Skuttle Company v. Her Majesty the Queen, [1964] CTC 572 -- text
JUDSON, J. (all concur) :—This is a claim by the Crown for sales tax on humidifiers sold by the manufacturer, Shuttle Mfg. Co. of Canada Ltd., to a number of manufacturers of furnaces. The claim was allowed at $42,292.51, together with interest and
Louis J. Harris v. Minister of National Revenue, [1964] CTC 562, 64 DTC 5332 -- text
THURLOW, J.:—This is an appeal from a Judgment of the Tax Appeal Board (31 Tax A.B.C. 113) dismissing the appellant’s appeal from an assessment of income tax for the year 1960. In his return for that year the appellant claimed a deduction of
MNR v. Eldridge, 64 DTC 5338, [1965] 1 Ex. C.R. 758, [1964] CTC 545 -- text
CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board dated November 21, 1962 in respect of income tax assessments of the respondent for her 1959 and 1960 taxation years.
Sam Sorbara v. Minister of National Revenue, [1964] CTC 536, 64 DTC 5325 -- text
CATTANACH, J.:—This is an appeal under the Income Tax Act, R.S.C. 1952, c. 148, from a decision of the Tax Appeal Board ((1961), 26 Tax A.B.C. 28) dismissing an appeal from a re-assessment of the appellant for the 1956 taxation year.
J. & R. Weir, Limited v. Minister of National Revenue, [1964] CTC 529 -- text
DUMOULIN, J.:—J. & R. Weir Limited, an important Montreal concern, dealing in marine and industrial works, appeals from the Tax Appeal Board’s decision, dated April 29, 1963 ( (1963), 32 Tax A.B.C. 33), which affirmed re-assessments by the Minister of National
West Coast Parts Co. Ltd. v. Minister of National Revenue, [1964] CTC 519, 64 DTC 5316 -- text
CATTANACH, J.:—This is an appeal from an assessment under the Income Tax Act, R.S.C. 1952, c. 148 of West Coast Parts Co. Ltd. for its 1958 taxation year.
Ben Lechter v. Minister of National Revenue, [1964] CTC 510, 64 DTC 5311 -- text
DUMOULIN, J.:—The appellant, Mr. Ben Lechter, a successful Montreal wholesale jeweller, appeals from the decision of the Minister of National Revenue, dated October 16, 1962, in respect of the income tax re-assessment for the taxation year ended December 31, 1956.
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