Minister of National Revenue v. Duncan Jospeph Desbarats and Edward William Desbarats, [1967] CTC 224, 67 DTC 5146 -- text

NoëL, J.:—These are appeals from the decision of the Tax Appeal Board dated January 14, 1965 [reported 38 Tax A.B.C. 25 and 38], allowing the appeals of the respondents from assessments resulting in additional taxes for the year 1961 in the amount of $5,048.01 for Duncan Joseph Desbarats and in the amount of $4,303.37 for Edward William Desbarats.

Gateway Lodge Limited v. Minister of National Revenue, [1967] CTC 199, 67 DTC 5138 -- text

JACKETT, J.:—This is an appeal from a decision of the Tax Appeal Board dismissing the appellant’s appeal from its income tax assessment for the 1962 taxation year. The appeal involves a question as to whether, by virtue of subsection (1) of Section 20

Interprovincial Pipe Line Company v. Minister of National E, :, [1967] CTC 180, 67 DTC 5125 -- text

JACKETT, P.:—These two appeals, which have been argued on a case stated by the parties under Rule 150, raise questions as to the amounts of the foreign tax credits to which the appellant is entitled for the 1960 and 1961 taxation years, respectively,

Gray’s Limited and Overhead Door Sales (Calgary) Ltd. v. Mountview Construction Ltd., [1967] CTC 176, 67 DTC 5112 -- text

CULLEN, J.:—This matter has come before me in chambers as an application to set aside two garnishee summonses served on The Royal Bank of Canada as garnishee by the two judgment creditors, Gray’s Limited and Overhead Door Sales (Calgary) Ltd.

Admiral Investments Limited v. The Minister of National Revenue, [1967] CTC 165, 67 DTC 5114 -- text

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board (1966), 41 Tax A.B.C. 409 dated July 25, 1966, whereby appeals by the taxpayer against its assessments to income tax for its taxation years ending September 30, 1961 to 1964

Minister of National Revenue v. Didace Dufresne, [1967] CTC 153, 67 DTC 5105 -- text

JACKETT, P.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board dated October 22, 1965 allowing the appeals of the respondent Didace Dufresne from re-assessments made on May 31, 1963, whereby the respondent was

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