Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 SCR 496 -- text

Locke, J. (concurred in by Taschereau and Fauteux, JJ.) :— These appeals were taken by Army and Navy Department Stores (Western) Limited, a company incorporated under the Companies Act of British Columbia, and Army and Navy Department Stores Limited,

Swiss Bank Corp. et al. v. Minister of National Revenue, 72 DTC 6470, [1972] CTC 614, [1974] SCR 1144 -- text

Laskin, J (all concur):—The two appellants, Swiss Bank Corporation and Swiss Credit Bank, who make common cause, are non-residents claiming exemption from the 15% tax levied upon them in respect of interest paid to them by an Ontario real estate company pursuant to

Minister of National Revenue v. Haddon Hall Realty Inc., 62 DTC 1001, [1961] CTC 509, [1962] S.C.R. 109 -- text

ABBOTT, J.:—This is an appeal by the Minister of National Revenue from a judgment of the Exchequer Court confirming a decision of the Income Tax Appeal Board which had allowed respondent’s appeal against its income tax assessment for 1955.

Interprovincial Pipe Lane Co. v. Minister of National Revenue, 59 DTC 1229, [1959] CTC 339, [1959] SCR 763, [1959] CTC 338 -- text

Jupson, J.:—The appellant, a corporation incorporated by special Act of the Parliament of Canada, owns and operates a crude oil pipe line running from Redwater, Alberta, to a point on the international boundary south of Winnipeg, and from a point on the

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