Columbia Records of Canada LTD v. Minister of National Revenue, [1972] CTC 324 -- text
ORDER:
The taxing officer taxed this bill of costs on the basis that the proceedings fell within the terms of 1(3)(b) of tariff “A” of the Federal Court Rules.
ORDER:
The taxing officer taxed this bill of costs on the basis that the proceedings fell within the terms of 1(3)(b) of tariff “A” of the Federal Court Rules.
Heald, J:—This is an appeal from the decision of the Tax Appeal Board wherein the appellant’s appeal from a reassessment for the taxation year 1963 was dismissed. Said reassessment seeks to impose a tax in the sum of $27,765.80.
Thurlow, J:—The issue in this appeal is whether, on facts which are not in dispute, the dispositions made by the appellant of certain shares in three companies were made by him while or after carrying on a campaign to sell shares of these companies to
Jackett, CJ:—This is an appeal from a declaration of the Tariff Board dated December 14, 1970 dismissing an application by the appellant under section 57 of the Excise Tax Act for a declaration that sales tax does not apply to certain
Noël, ACJ:—The Attorney General of Canada moves for an order dismissing the appeal herein on the ground that no relief can be sought or obtained from Her Majesty the Queen in respect of the exercise by the Minister of National Revenue of the administrative
Heald, J:—This is an appeal from a reassessment for the taxation year 1967 by which the respondent added to the income of the appellant the sum of $76,846.62 described in the form T7 W-C accompanying said reassessment as “profit on sale of land and
Heald, J:—This is an appeal from the judgment of the Tax Appeal Board dismissing the appeal of the appellant from its income tax assessments for the taxation years 1958, 1959, 1960 and 1961.
Walsh, J:—This is an appeal from a decision of the Tax Appeal Board of February 23, 1971 (reported [1971] Tax ABC 209) allowing the. appeal of the respondent from an income tax assessment dated October 26, 1967 in respect of the year 1965. No new
Collier, J:—This appeal from a decision of the Tax Appeal Board, reported [1969] Tax ABC 928, was heard at the same time as the appeal in Louis Richstone v MNR (p 265).
The appellant here died after the decision of the Tax Appeal Board was handed down and before his appeal came on for hearing before this Court.
Collier, J:—This is an appeal from the Tax Appeal Board, reported [1969] Tax ABC 928. There is another appeal from the Board by Harry Richstone, a brother of the present appellant. Harry Richstone died during the intervening period, but by agreement these appeals