Viking Food Products Ltd. v. The MNR, 67 DTC 5067, [1967] CTC 101 (Ex Ct) -- text
Jackett, P.:—This is an appeal from a judgment of the Income Tax Appeal Board which was set down, and brought on for hearing before me, on a stated case.
Metropolitan Taxi Ltd. v. MNR, 67 DTC 5073, [1967] CTC 88 (Ex Ct), aff'd 68 DTC 5098, [1968] CTC 163 (SCC) -- text
CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board ((1966), 41 Tax A.B.C. 117) dated April 29, 1966 in respect of an income tax assessment for the 1961 taxation year of the appellant.
Terra Nova Properties Ltd. v. Minister of National Revenue, [1967] CTC 82, 67 DTC 5064 -- text
JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board which was set down for hearing, and was argued before me, on a stated case.
Minister of National Revenue v. Clare Leckie, Executrix or the Estate of Adam Newton Leckie, [1967] CTC 79, 67 DTC 5062 -- text
CARTWRIGHT, J. (all concur) :—This is an appeal from a judgment of Gibson, J. allowing an appeal by the respondent and dismissing a cross-appeal by the appellant from a decision of the Tax Appeal Board and declaring that under the provisions of the
J. Harold Wood v. Minister of National Revenue, [1967] CTC 66, 67 DTC 5045 -- text
Gibson, J.:—This is an appeal from the decision of the Tax Appeal Board as to the appellant’s 1962 income tax assessment wherein the excess of receipts over outlay realized on a first mortgage purchased in 1957 and redeemed and paid off in 1962 was
Bronze Memorials Limited v. Minister of National Revenue, [1967] CTC 41, 67 DTC 5052 -- text
SHEPPARD, D.J.:—This appeal is by Bronze Memorials Limited from the decision of the Tax Appeal Board of November 13, 1963, dismissing the appeal by this appellant from a re-assessment by the Minister for the taxation year 1958 whereby he added $138,150 as taxable income, being the profit received from the sale of Parcel A in Block 3, District Lot 73, Plan 3060 NWD.
This appellant contends that the alleged increase of taxable income was capital gain or, alternatively, was negligible in amount. The facts are as follows:
Helen Gordon McPherson v. Alfred Vang, [1967] CTC 39, 67 DTC 5041 -- text
NEMETZ, J.:—This action came on for hearing before me and was adjourned to May 17, 1967 by consent. I am now asked to consider the motions of Mr. Collier and Mr. MeTaggart to set aside the writs of subpoena duces tecum issued in
Minister of National Revenue v. Dorila Trottier, [1967] CTC 28, 67 DTC 5029 -- text
CATTANACH, J.:—This is an appeal by the Minister from a decision of the Tax Appeal Board* [1] dated October 21, 1964 in which it was held that certain monthly payments made by the respondent to his wife, Yvonne Trottier, in the total
Deputy Minister of Revenue of the Province of Quebec v. Land Developers Inc., [1967] CTC 24 -- text
FERLAND, J.:—LA Cour, après avoir entendu les parties et leurs procureurs sur le mérite de la cause, considéré et étudié la preuve, examiné la procédure, les pièces produites et mûrement délibéré :
Lars Willumsen v. Minister of National Revenue, [1967] CTC 13, 67 DTC 5022 -- text
CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board* [1] dated July 8, 1965 dismissing the appeal from an assessment to income tax for the appellant’s 1961 taxation year on the ground that a profit realized upon
Pages
