The Honourable Mr. Justice Edouard Martel v. Minister of National Revenue, [1970] CTC 269, 70 DTC 6204 -- text

NoëL, J.:—The appellant appeals before this Court against an assessment for the 1967 taxation year wherein the Minister of National Revenue added to his income a sum of $724.86 which he had claimed for expenses arising from the execution of his office as

Minister of National Revenue v. The Maclean Mining Company Limited, [1970] CTC 264, 70 DTC 6199 -- text

PIGEON, J. (all concur) :—The American Smelting and Refining Co. Ltd. (Asareo) or its fully owned subsidiary Buchans Mining Co. Ltd. have been mining at Buchans, Newfoundland continuously since 1928 pursuant to arrangements with Terra Nova Properties Limited (Terra Nova).

Lauch F. Farris, Executor or the Estate of Donald F. Farris v. Minister of National Revenue, [1970] CTC 252, 70 DTC 6196 -- text

WALSH, J.:—This appeal is from a notice of re-assessment of income for the taxation year 1959 dated May 27, 1964, whereby $68,255.10 was added to Donald F. Farris’s taxable income previously reported in respect of alleged income from the sale by Donald F.

Ralph K. Farris v. Minister of National Revenue, [1970] CTC 224, 70 DTC 6179 -- text

WALSH, J.:—This appeal is from a notice of re-assessment of income for the taxation year 1959 dated May 27, 1964 whereby $68,255.10 was added to the appellant’s taxable income previously reported in respect of alleged income from the sale by the appellant

Minister of National Revenue v. Gunnar Mining Limited, [1970] CTC 152, 70 DTC 6135 -- text

JACKETT, P.:—This is an appeal from an order of the Tax Appeal Board dated September 30, 1969, whereby the Board purported to amend a judgment delivered by the Board on September 24, 1963 so that the judgment, which had previously dismissed the

Holt Metal Sales of Manitoba Limited and Industrial Metals Processing Limited v. Minister of National Revenue, [1970] CTC 144, 70 DTC 6108 -- text

JACKETT, P.:—These are appeals from a decision of the Tax Appeal Board dismissing appeals by the appellants from their assessments under Part I of the Income Tax Act for the 1964 taxation year. The sole question involved in each appeal is

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