Minister of National Revenue v. Algoma Central Highway, 68 DTC 5096, [1968] CTC 161, [1968] S.C.R. 447 -- text

FAUTEUX, J. (all concur) :—This is an appeal from a judgment of the Exchequer Court of Canada, pronounced by the learned President of the Court, on March 16, 1966, whereby he allowed an appeal by respondent from assessments made under the Income

Settled Estates Ltd. v. Minister of National Revenue, 60 DTC 1128, [1960] CTC 173, [1960] SCR 606 -- text

JUDSON, J.:—The issue in this appeal is whether the appellant was a personal corporation within the meaning of Section 68 of the Income Tax Act during its 1955 and 1956 taxation years. Both the Income Tax Appeal Board and the Exchequer

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