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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