Donald Applicators Limited v. Minister of National Revenue, [1971] CTC 402, 71 DTC 5202 -- text
The Curer Justice (orally for the Court) :—It will not be necessary to hear counsel for the respondent.
Coleman E. Hall v. Minister of National Revenue, [1971] CTC 401, 71 DTC 5217 -- text
ABBOTT, J. (orally for the Court) :—It will not be necessary to hear counsel for respondent.
Heinz Hartmann v. Her Majesty the Queen, [1971] CTC 396, [1970] DTC 6219 -- text
BENDAS, D.C.J. (orally) :—This is an appeal by way of trial de novo against the conviction of the appellant in the provincial Magistrates’ Court on the following charge :
Minister of Finance of British Columbia v. Estate of Percival, Archibald, Woodward, [1971] CTC 341 -- text
TYSOE, J.:—This is an appeal by the Minister of Finance from a judgment of Munroe, J. made on July 27, 1970 directing that a writ of certiorari issue to remove into the Supreme Court of British Columbia a determination made by the appellant on May
David J. Foster v. Minister of National Revenue, [1971] CTC 335, 71 DTC 5207 -- text
JACKETT, P.:—These three appeals by the same appellant from his re-assessments under Part I of the Income Tax Act for the 1963, 1965 and 1966 taxation years, respectively, were heard together.
Food City Limited v. Minister of National Revenue, [1971] CTC 325, 71 DTC 5211 -- text
Kerr, J.:—These two appeals were heard together on the same evidence.
Deltona Corp. v. MNR, 71 DTC 5186, [1971] CTC 297 (Ex Ct), briefly aff'd 73 DTC 5180, [1973] CTC 215 (SCC) -- text
CATTANACH, J.:—This is an appeal by the appellant, The Deltona Corporation, a corporation incorporated pursuant to the laws of the State of Delaware, one of the United States of America, and resident in the City of Miami, Florida also one of the United
Jordan Page Harshman and Prue Lydia Harshman, Execut‘ors of the Last Will and Testament of Hubert Harry Harshman, Deceased v. Minister of National Revenue, [1971] CTC 288, 71 DTC 5202 -- text
GIBSON, J.:—This is an appeal from an assessment for estate tax made August 1, 1968 whereby tax in the sum of $61,444.95 was levied. This assessment added the sum of $93,828.21 to the estate tax payable for the value of certain inter vivos gifts made by the deceased Hubert Harry Harshman to what is called in these proceedings ‘ The Harshman Foundation’’, and for the value at the date of death of the gift to The Harshman Foundation under the will of the said Hubert Harry Harshman deceased.
Oakfield Developments (Toronto) Limited v. Minister of National Revenue, [1971] CTC 283, 71 DTC 5175 -- text
JUDSON, J. (all concur) :—The appellant, Oakfield Developments (Toronto) Limited, is a private company provincially created by letters patent of amalgamation dated October 8, 1964. One of its predecessor corporations was Polestar Developments Limited. In respect of its two
British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC) -- text
MARTLAND, J. (all concur) :—This appeal is from the judgment of the Exchequer Court, which dismissed (save as to one agreed item) the appellant’s appeal from the assessment of its income tax, for the taxation year 1963, made by the respondent.
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