Her Majesty the Queen v. Thomas E Little, [1974] CTC 678, 74 DTC 6534 -- text
Cattanach, J:—This is an appeal by Her Majesty the Queen from a decision of the Tax Review Board dated June 14,1973.
Cattanach, J:—This is an appeal by Her Majesty the Queen from a decision of the Tax Review Board dated June 14,1973.
Hamid, J:—This is an appeal. by the plaintiff from a reassessment 61 its. 1967 income tax return by the defendant wherein ‘plaintiff's income was revised by including therein the following item:
Per Curiam:—This is an appeal from a judgment of the Trial Division dismissing an appeal from an assessment under Part I of the Income Tax Act for the taxation year 1967 subject to a reference back for a modification in
Collier J:—This is an appeal on behalf of the Prelutsky estate against an assessment of estate tax by the Minister of National Revenue.
Kerr, J:—This is an appeal from a judgment of the Tax Review Board that allowed the defendant’s appeal from an assessment made by the Minister of National Revenue in respect of the defendant’s 1970 taxation year.
Mahoney, J:—The matter in issue is the liability of the plaintiff to include in its income the $50,200 profit made by it on the disposition, in 1968, of an apartment building in Vancouver, BC which it had caused to be built and had
Kerr, J:—This is an appeal from the judgment of the Tax Review Board which dismissed the plaintiff’s appeal in respect of reassess- ments for his 1968 and 1969 taxation years whereby the Minister of National Revenue limited to $5,000 in each of
Kerr, J:—This is an appeal from a judgment of the Tax Review Board dismissing the plaintiff’s appeal with respect to reassessments made by the Minister of National Revenue on March 30, 1971 for the plaintiff’s 1966, 1967, 1968 and 1969 taxation
Sweet, DJ:—In assessing for the respondent’s income tax in respect of its 1965, 1967, 1968 and 1969 taxation years the appellant included the income from a furniture, home furnishing and appliance business carried on under the name Ablan Leon Distributors.
Kerr, J:—This is an appeal by Charles Chaffey in respect of a reassessment wherein tax in the sum of $12,359.09 together with interest in the amount of $483.37 was levied in respect of his 1968 taxation year. This appeal was heard together