Minister of National Revenue v. Norman Stewart Robertson, [1964] CTC 101, 64 DTC 5059 -- text

Noel, J.:—The appeal herein was dealt with by consent on the same evidence and argument as that of the appeal in the case of Clifton Lane, in which written reasons for judgment have been delivered this day under No. A-59 of this Court.

Minister of National Revenue v. Kathleen Demara, [1964] CTC 99, 64 DTC 5060 -- text

Noel, J.:—As the respondent herein did not appear at the opening of the hearing and informed the Court through her solicitors that she did not wish to take any further part in the proceedings, the present appeal is allowed on the basis that the assessment against her carries with it a presumption of validity which she had the burden of reversing and which she has failed to do. There will, however, be no costs.

Judgment accordingly.

Equitable Acceptance Corporation Limited v. Minister of National Revenue, [1964] CTC 74, 64 DTC 5045, [1964] CTC 73 -- text

CATTANACH, J.:—This is an appeal from a judgment of the Tax Appeal Board (25 Tax A.B.C. 225) dismissing an appeal by the appellant from assessments of income tax for the taxation years ending December 31, 1956 and December 31, 1997.

Minister of National Revenue v. Dr. Jean Beaudin, [1964] CTC 70, 64 DTC 5077 -- text

DUMOULIN, J.:—Le 30 janvier 1963, la Commission de l’impôt accuellait l’appel interjeté par le Dr. Jean Beaudin de Napier- ville, P.Q., d’une cotisation imposée par le Ministre du Revenu national relativement aux revenus de l’intimé pour les années d’imposition 1957,

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