Electric Power Equipment Ltd. v. MNR, 67 DTC 5322, [1967] CTC 479 (Ex Ct) -- text

SHEPPARD, D.J.:—This appeal is by Electric Power Equipment Limited as appellant from an assessment for the taxation years 1964 and 1965 by the Minister, who held that the appellant and two other corporations, namely, Grassington Estates Limited and Bartholomew Engineering

Quality Chekd Dairy Products Association v. MNR, 67 DTC 5303, [1967] CTC 452 (Ex Ct) -- text

GIBSON, J.:—In this appeal under the Income Tax Act the issue is whether or not certain payments made in 1964 to the appellant by a corporation known as Kellough Brothers Dairy Limited are subject to a withholding income tax of 15

Minister of National Revenue v. William Albert Hansen, [1967] CTC 440, 67 DTC 5293 -- text

JACKETT, P.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board allowing, in part, an appeal by the respondent from his assessment under the Income Tax Act for the 1961 and 1962 taxation

C. I. Burland Properties Limited v. Minister of National Revenue, [1967] CTC 432, 67 DTC 5289 -- text

CATTANACH, J.:—These are appeals from assessments by the Minister under the Income Tax Act, R.S.C. 1952, ¢. 148, wherein additional tax was levied against the appellant in respect of its 1961 to 1964 taxation years inclusive.

Cote Boivin Auto (Jonquiere), Ltee v. Minister of National Revenue, [1967] CTC 427, 67 DTC 5306 -- text

DUMOULIN, J.:—La compagnie appelante, Coté Boivin Auto (Jonquière) Limitée, allègue, au paragraphe 19 de l’exposé des faits, que: ‘‘Les cotisations additionnelles pour les années 1961, 1962, 1963 et 1964 sont erronées et illégales pour une somme de $26,018.72 . . .”.

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