SHEPPARD, D.J.:—The issue is whether the appellant, Anglo- B.C. Distributors Ltd. and North West Distributors Ltd. were associated companies within the Income Tax Act, Section 39(4) during the taxation years 1962, 1963 and 1964, and in particular
SHEPPARD, D.J.:—The issue is whether the respondent Edward H. Sproston under Section 11(1) (1)* [1] of the Income Tax Act is entitled to deduct from his taxable income for the years 1963 and 1964 the monthly payments
JACKETT, P.:—This is an appeal from the appellant’s reassessment under Part I of the Income Tax Act for the 1957 taxation year in which the only issue* [1] between the parties is the correct determination of the
Kerr, J.:—This is an appeal from a decision of the Tax Appeal Board with respect to an assessment of income tax for the respondent’s 1966 taxation year.
WALSH, J.:—The facts in this case are not in dispute and are set out in the Agreement on the Facts filed in the record. Appellant and his partner received a grant of $60,000 under the provisions of the Cheese and Cheese Factory
JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing the appellant’s appeal from its assessments under Part I of the Income Tax Act for the 1962 and 1963 taxation years. The appeal raises a question as
Kerr, J.:—This is an appeal* [1] from the decision of the Tax Appeal Board dated June 21, 1968 in respect of the income tax assessment of the appellant for its 1964 taxation year for tax on its portion of undistributed income of
KERR, J.:—This is an appeal from the decision of the Tax Appeal Board dated June 21, 1968 in respect of the income tax assessment of the appellant, hereinafter called ‘‘Bedford’’, for its 1964 taxation year, whereby it was assessed tax by virtue of
JUDSON, J. (concurred in by Fauteux, Abbott, Martland and Ritchie, JJ.) :—We are concerned in this appeal from a judg- ment of the Exchequer Court of Canada with the extent of the permissible deductions under the Income Tax Act for mining
CATTANACH, J.:—These are appeals by the Minister from decisions of the Tax Appeal Board.
The two respondents named in the above styles of cause are companies duly incorporated pursuant to the laws of the Province of Ontario.
