Sheppard, DJ:—The issue is whether the plaintiffs’ concrete septic tanks are “other structures” within paragraph 26(4)(a) of the Excise Tax Act, RSC 1970, c E-13.
Walsh, J:—This case turns on the question of whether the net profit realized by the defendant amounting to $75,987.85 resulting from the purchase by it on January 15, 1959, of vacant land known as original lots 635 and 636 on the official
Walsh, J:—This case deals with the attempt of appellant to apply section 85A of the Income Tax Act, RSC 1952, c 148, which was enacted as section 75A in 1952-53, c 40, section 28, substituted in 1955, c 54, section
Walsh, J:—This is a petition by defendant to determine a question of law set out as follows:
