Bernard Lehrer v. Minister of National Revenue, [1972] CTC 255, 72 DTC 6224 -- text

Heald, J:—This is an appeal from respondent’s income tax assessment of the appellant for the 1966 taxation year. What is involved is the sum of $17,862.85 realized by the appellant as profit on the sale of real property owned equally by the appellant and

Ernest G Stickel v. Minister of National Revenue, [1972] CTC 210, 72 DTC 6178 -- text

Cattanach, J:—These are appeals from the assessment by the Minister of the appellant to income tax for his 1967 and 1968 taxation years whereby the Minister disallowed the appellant’s claims to exemption from payment of tax in those respective taxation years pursuant

Befega Inc v. Minister of National Revenue, [1972] CTC 197, 72 DTC 6170 -- text

Walsh, J:—This is an appeal from a decision of the Tax Appeal Board dated December 16, 1969 confirming the assessment made on October 24, 1966, as slightly modified by reassessment dated February 29, 1968, of appellant’s income tax for the year 1965 whereby the

Winram v. MNR, 72 DTC 6187, [1972] CTC 193 (FCTD) -- text

Gibson, J:— This is an appeal from an assessment for estate tax in respect to nine class “A” voting common shares in the capital stock of T Winram Co Ltd which shares comprised a part of the property passing on the death of Theodore James Winram, deceased, and which were assessed at an aggregate amount of $177,972.30. The executors in the return of information filed pursuant to the Estate Tax Act, declared the value of these shares to be $1,627.06 (which it is agreed should have read $1,780.61).

Maple Leaf Mills Limited v. Minister of National Revenue, [1972] CTC 188, 72 DTC 6166 -- text

Gibson, J:—This is an appeal from a reassessment for income tax of the appellant for the taxation year 1966 in respect to an item in the amount of $1,201,079, which has been called “the aggregate net revenue decreases” from August 1, 1961 to November 19,

MNR v. Tower Investment Inc., 72 DTC 6161, [1972] CTC 182 (FCTD) -- text

Collier, J:—This is an appeal from a decision of the Tax Appeal Board ([1969] Tax ABC 769). The Minister had reassessed the present respondent for its taxation years 1963, 1964 and 1965 and it successfully appealed to the Tax Appeal Board.

The evidence before this Court consisted of the evidence and proceedings before the Board with the addition of evidence from one witness called on behalf of the respondent.

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