Estate of Norman Salisbury Edgar v. Minister of National Revenue, [1974] CTC 2065, 74 DTC 1067 -- text

The Assistant Chairman:—This appeal is from an assessment dated April 26, 1972, and confirmed by the Minister on February 15, 1973, wherein an estate tax in the amount of $24,450 was levied in respect of the estate of Norman Salisbury Edgar.

James Wright Simpson, Julian Evans and Arthur Ivor Morris v. Minister of National Revenue, [1974] CTC 2053 -- text

The Chairman (judgment delivered from the Bench: November 23, 1972):—James Wright Simpson (No 71-1279) has appealed against a reassessment of the Minister of National Revenue for the taxation year 1968. The case also involves Julian Evans (No 71-1277) and

National Trust Company, Limited and Gloria L Montgomery, Executors and Trustees Under the Last Will and Testament of Wilfred Hardman Montgomery, Deceased v. Minister of National Revenue, [1974] CTC 2043 -- text

The Chairman (orally: December 5, 1973):—This is an appeal by National Trust Company Limited and Gloria L Montgomery, executors and trustees under the last will and testament of Wilfred Hardman Montgomery, deceased. The appeal is against the

Gilles Thibault, Guy Thibault, Pierre-Paul Thibault, Rejean Thibault, Julia Thibault and Pierrette Thibault Dufault v. Minister of National Revenue, [1974] CTC 2040 -- text

The Chairman (orally: October 23, 1973):—This case involves an appeal by Gilles Thibault against reassessments of the Minister of National Revenue for the taxation years 1968 and 1969, and also involves the appeals of three of his nine brothers, his

Lenco Fibre Canada Corp v. Minister of National Revenue, [1974] CTC 2033 -- text

Roland St-Onge (orally: November 2, 1973):—This is an appeal from an assessment dated December 16, 1971 in respect of the appellant’s 1967, 1968 and 1969 taxation years. The respondent contended that in those years, Lenco Fibre Canada Corp was associated

Estate of Myrtle Emeline McPherson v. Minister of National Revenue, [1974] CTC 2028, 74 DTC 1011 -- text

Roland St-Onge:—This is an appeal by the executors of the estate of Myrtle Emeline McPherson, deceased, from a reassessment of the said estate by the Minister of National Revenue pursuant to the provisions of the Estate Tax Act.

Kelvingrove Investments Limited v. Minister of National Revenue, [1974] CTC 2027 -- text

The Chairman (orally: March 23, 1972):—This is an appeal by Kelvingrove Investments Limited from assessments by the Minister of National [1] Revenue for the taxation years 1966 and 1967. These assessments resulted from a loss claimed by

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