SHEPPARD, D.J.:—This appeal by the taxpayer, H. A. Roberts Ltd. from an assessment by the Minister of National Revenue is on the contention that the sums received by the taxpayer in 1963 on the cancellation of mortgage agencies, namely $73,633.72 received from
JACKETT, P.:—This is an action for excise tax and penalties in respect of sales, made in the period from June 14, 1963 to May 31, 1966, of certain ‘‘Hydroponic Green Feed Units” and related equipment and goods.
J ACKETT, P.:—This is a Petition of Right to enforce a claim by the suppliant for refund of $339,023.54, being the aggregate of payments claimed to have been made by it to the Crown by reason of demands made by the Crown for taxes which, according
LACOURCIERE, J.:—This is an application pursuant to Section 126A(4) of the Income Tax Act, R.S.C. 1952, c. 148, as amended, for the determination of the question whether the individual and corporate clients of the solicitor involved herein have a
JACKETT, P.:—This is an appeal from the appellant’s income tax assessment for the 1964 taxation year in which the only question that I have to decide is whether a payment of $15,000 made by the appellant in that year to a third person in certain
Noël, J.:—This is an appeal from a decision of the Tax Appeal Board*[1] which confirmed an assessment dated April 24, 1963, wherein a sum of $6,739.95 was added to the appellant’s taxable income for its 1960 taxation year as capital cost allowance claimed in 1960 on amounts recaptured on disposal of a number of buildings situated in Montreal and Quebee City in the years 1956 and 1957 respectively.
CATTANACH, J.:—The Minister, in assessing the appellant to income tax in his 1963 taxation year, included, as part of the appellant’s income, an amount of $388 paid to him by his employer, The Canada Life Assurance Company (hereinafter referred to as Canada
THURLOW, J.:—This is an appeal from a Judgment of the Tax Appeal Board* [1] which dismissed the appellant’s appeal from an assessment of income tax for the year 1963. The issue raised is the right of the appellant, in computing its
PIGEON, J.:—The appellant is a solicitor who, over a period of years, acquired some 13 mortgages, usually at a substantial discount. He was assessed for income tax in 1962 on $700 being the amount of a discount on one of these mortgages that he collected
THURLOW, J.:—This is an application for an order directing the Royal Bank of Canada to pay to the Sheriff of the Judicial District of Montreal the sum of $33,508.79 standing to the credit of a savings account in a branch of the bank in Montreal in
