Roland O. Bartlett v. Minister of National Revenue, [1971] CTC 477, 71 DTC 5263 -- text

WALsH, J.:—The facts in this case are not in dispute. On February 1, 1958 appellant acquired, as a result of his efforts as a prospector with one Hutchison, a mining property known as the mining titles and interests in a miner’s certificate and

Minister of National Revenue v. William Panko, [1971] CTC 467, 71 DTC 5255 -- text

Jupson, J. (concurred in by Abbott and Ritchie, JJ.) :— During each of the years 1960 to 1965 inclusive, the respondent, William Panko, suppressed income in the total amount of $165,801.70. For this offence he was prosecuted under Section 132 of the Income Tax Act. Two informations were laid, one information containing a charge for each of the years 1960 to 1965 inclusive for having violated Section 132(1) (a), and the other information contained one charge for having violated Section 132(1) (d) for the period March 23, 1961 to June 30, 1966.

Nuclear Enterprises Ltd. v. Minister of National Revenue, [1971] CTC 449, 71 DTC 5243 -- text

Kerr, J.:—This is an appeal by way of Special Case stated for the opinion of the Exchequer Court of Canada pursuant to its General Rules 150 and 151, and continued in the Federal Court of Canada, in respect of the appellant’s appeal from the

Marbridge Mines Limited| v. Minister of National Revenue, [1971] CTC 442, 71 DTC 5231 -- text

GIBSON, J.:—This is an appeal from an assessment for income tax for the taxation year 1966 by which the appellant’s claim for exemption from income in the amount of $2,960,950 was disallowed, which sum was income derived during the 1966 taxation year from

Swiss Bank Corporation and Swiss Credit Bank v. Minister of National Revenue, [1971] CTC 427, 71 DTC 5235 -- text

THURLOW, J.:—These appeals are from assessments of nonresident income tax levied in respect of amounts of interest remitted by City Park Apartments Limited, a resident Canadian corporation to each of the appellants in each of the years 1966, 1967 and 1968. In

Brilund Mines Limited v. Minister of National Revenue, [1971] CTC 403, 71 DTC 5218 -- text

GIBSON, J.:—This is an appeal from re-assessments of the appellant’s income for the taxation year 1966 whereby the appel- lant’s income was increased by an amount of $531,706.28, being made up of what was alleged to be a gain of $451,706.23 realized on

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

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