Food City Limited v. Minister of National Revenue, [1972] CTC 589, 73 DTC 5001 -- text

Kerr, J:—Two appeals herein by the said appellant against assessments of income tax were heard by the Exchequer Court of Canada, and by a judgment of that Court rendered on May 21, 1971 (reported [1971] CTC 325) the appeals were allowed and the assessments

Frank H Galway v. Minister of National Revenue, [1972] CTC 580, 72 DTC 6493 -- text

Cattanach, J:—This is an appeal from a judgment of the Tax Appeal Board dismissing an appeal of the appellant herein from assessment to income tax for his 1961 taxation year. The merits of the appeal were not argued before the Tax Appeal Board. The

L & M Wood Products Ltd, North Battleford Lumber and Post Sales LTD and Glaslyn Forest Products LTD v. Minister of National Revenue, [1972] CTC 556, 72 DTC 6483 -- text

Heald, J:—This is an application by Notice of Motion for an order striking out the Statement of Claim herein.

Malton Indoor Health Spa Limited v. Minister of National Revenue, [1972] CTC 551, 72 DTC 6489 -- text

Gibson, J:—The issue in this appeal requires the determination of the character of the receipt obtained by the appellant in its taxation year 1968 arising out of the sale in 1968 of a parcel of vacant land which it had acquired on incorporation in the

The Highway Paving Co LTD v. Minister of National Revenue, [1972] CTC 550, 72 DTC 1032 -- text

Pratte, J:—This is an appeal against the decision of the respondent confirming the reassessments of the appellant’s income tax for the years 1964, 1965, 1966 and 1967. These reassessments were made on the basis that, to the declared income of the appellant for those years, were to be added amounts of $70,367.50 for 1964, $374,019.94 for 1965, $350,197.14 for 1966, $80,901.71 for 1967 and $35,218.75 for 1968.

Francon Limitee v. Minister of National Revenue, [1972] CTC 547, 72 DTC 6468 -- text

Pratte, J:—This is an appeal against the decision of the respondent confirming the reassessments of the appellant’s income tax for the years 1967, 1968 and 1969. These reassessments were made on the basis that, to the declared income of the appellant for those

Yonge-Eglinton Building Limited v. Minister of National Revenue, [1972] CTC 542, 72 DTC 6456 -- text

Gibson, J:—This appeal involves the validity of the disallowance of the deduction for income tax purposes of the payments in each of the years 1965 to 1968 made by the appellant pursuant to clause 3(b) of a contract between it and Traders Realty Limited

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