MR Lucky v. Minister of National Revenue, [1972] CTC 2412, 72 DTC 1369 -- text
Maurice Boisvert:—This is an appeal against an assessment dated October 15, 1970, made under the Estate Tax Act.
Charles Guay v. Minister of National Revenue, [1972] CTC 2407, 72 DTC 1347 -- text
Maurice Boisvert:—This appeal is from assesments dated December 18, 1967, for the 1965 and 1966 taxation years.
The facts which gave rise to the assessments are clearly set forth in the Notice of Appeal which reads as follows:
Bouton Transport Ltee, Campbell Transport Ltee, Northern Quebec Transport LTD v. Minister of National Revenue, [1972] CTC 2407, 72 DTC 1347 -- text
Roland St-Onge:—For the same reasons as those given this day in Crédit La Vérendrye Ltée v MNR, the appeals filed by the above-named companies are dismissed, and the assessments upheld as made.
Credit La Verendrye Ltée v. Minister of National Revenue, [1972] CTC 2404, 72 DTC 1344 -- text
Roland St-Onge:—At the start of the hearing of this appeal at Rouyn, Province of Quebec on April 28, 1971 by the Tax Appeal Board, now the Tax Review Board, it was agreed between the parties that the evidence adduced in this appeal would apply to the
Madame Z v. Minister of National Revenue, [1972] CTC 2400, 72 DTC 1325 -- text
Maurice Boisvert:—This appeal concerns the 1967 and 1968 taxation years and has to do with the purchase of a farm which the appellant quickly disposed of by selling the house and a part of the farm at a profit in 1967, and another part also at a
Charles Emile Marquis v. Minister of National Revenue, [1972] CTC 2398, 72 DTC 1328 -- text
Maurice Boisvert:—This appeal is from an assessment of appellant’s income for the taxation year 1967.
The appeal was heard in Quebec, Province of Quebec on October 13, 1971 by the then Tax Appeal Board.
Laurence George Goodenough and Margaret Olive Devitt, Executors of the Estate of Norman Wright Devitt v. Minister of National Revenue, [1972] CTC 2388, 72 DTC 1337 -- text
Maurice Boisvert:—This is an appeal from an assessment dated October 11, 1970 wherein a tax in the sum of $83,264.81 was levied under the Estate Tax Act (SC 1958, c 29 as amended).
Morasch Builders & Supplies LTD v. Minister of National Revenue, [1972] CTC 2386, 72 DTC 1333 -- text
Roland St-Onge:—This appeal was heard in the City of Calgary in the Province of Alberta by the Tax Review Board on March 16, 1972 and involves the 1965 and 1967 taxation years.
Richard a Hastie v. Minister of National Revenue, [1972] CTC 2383, 72 DTC 1335 -- text
Maurice Boisvert:—This is an appeal from assessments in respect of the taxation years 1967 and 1968.
The appeal was heard at Montreal, Province of Quebec on October 18, 1971 by the Tax Appeal Board as it was then constituted.
Thomas Pallant v. Minister of National Revenue, [1972] CTC 2378, 72 DTC 1321 -- text
Roland St-Onge:—These appeals were heard at the City of Vancouver, in the Province of British Columbia on October 27, 1971 by the Tax Appeal Board as it was then constituted, and are from reassessments involving the taxation years 1963, 1964, 1965 and 1966.
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