Lindev Corporation Limited v. Minister of National Revenue, [1973] CTC 533, 73 DTC 5423 -- text

Collier, J (orally):—This is an appeal by the appellant taxpayer against a reassessment by the respondent Minister whereby the respondent added to the taxable income for the year 1969 of a company called Trendline Construction Limited (hereafter “Trendline”) the

Levitt-Safety (Eastern) LTD and Levitt-Safety Limited v. Minister of National Revenue, [1973] CTC 483, 73 DTC 5374 -- text

Urie, J:—These appeals are from decisions of the Tax Appeal Board dismissing the appellants’ appeals from their reassessments under Part I of the Income Tax Act for the 1964 taxation year. By consent the appeals were heard

Bert James v. Minister of National Revenue, [1973] CTC 457, 73 DTC 5333 -- text

Gibson, J:—The appellant appeals from reassessments for income tax for his taxation years 1967 and 1968. The appellant claimed he was entitled to deduct losses from his horse racing business from income he received from another source. The Minister reassessed

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