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First Torland Investments Ltd., Second Torland Investments Ltd. And Third Torland Investments Ltd. v. Minister of National Revenue, [1970] CTC 634, 70 DTC 6354 -- text
ABBOTT, J. (orally for the Court) :—We agree with the finding made by the learned trial judge that on the facts the profits realized by the appellants on the sales of the farm lands in issue on these appeals were profits from a business. The appeals
Foundation-Comstock Joint Venture v. Deputy Minister of National Revenue for Customs and Excise, [1970] CTC 628, 71 DTC 5015 -- text
JACKETT, P.:—This is an appeal from a decision of the Tariff Board under the Excise Tax Act on the following questions of law :
The Cattermole-Trethewey Contractors Ltd. v. Minister of National Revenue, [1970] CTC 619, 71 DTC 5010 -- text
SHEPPARD, D.J.:—This appeal is by The Cattermole-Trethe- wey Contractors Ltd. against an income tax re-assessment by the Minister of National Revenue for the year 1966, on the ground of alleged errors in the re-assessment in disallowing certain disbursements for the