Souwesto Broadcasters Limited v. Minister of National Revenue, [1974] CTC 2112 -- text

The Chairman (orally: September 18, 1973):—This is an appeal by Souwesto Broadcasters Limited against a reassessment by the Minister of National Revenue with respect to the 1970 taxation year. The basis of the reassessment is the disallowance of the appellant’s claim for

Graham Finlay Mudge v. Minister of National Revenue, [1974] CTC 2105 -- text

The Chairman (orally: December 4, 1973):— This is an appeal by Graham Finlay Mudge against the reassessment by the Minister of National Revenue for the 1971 taxation year. The question is whether or not the appellant was engaged in the business of trading in

Estate of James a McArthur v. Minister of National Revenue, [1974] CTC 2092, 74 DTC 1070 -- text

Roland St-Onge:—This is an appeal from an estate tax assessment dated June 13, 1972 in respect of the estate of James Anderson McArthur who died on March 16, 1971, at Victoria, BC, leaving a last will and testament dated March 7, 1967.

Bendix Automotive of Canada Limited v. Minister of National Revenue, [1974] CTC 2080 -- text

The Chairman (orally: November 29, 1973):—This is an appeal by Bendix Automotive of Canada Limited against a reassessment of the Minister of National Revenue for the taxation year 1969. It involves the appellant’s failure to withhold 15% non-resident tax on

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