De Salaberry Realities LTD v. Minister of National Revenue, [1974] CTC 295, 74 DTC 6235 -- text

Decary, J (judgment delivered from the Bench):—The appeal is from income tax assessments for the years 1963, 1964 and 1965 confirmed by a judgment of the Tax Appeal Board on September 3, 1970 and pertaining to the profit realized by the appellant

Her Majesty the Queen v. Estate of Nathan Izenberg, [1974] CTC 286, 74 DTC 6227 -- text

Walsh, J:—The question to be decided in the present case is whether the late Nathan Izenberg was, immediately prior to his death which occurred on August 18, 1967, competent to dispose of the capital of the estate of his wife, the late Charlotte Woldsker,

Paul Stanley Seddon v. Her Majesty the Queen, [1974] CTC 284, 74 DTC 6234 -- text

Mahoney, J:—The plaintiff is a chartered accountant not in active practice. His appeal against his 1966 and 1967 personal income tax assessments was allowed, in part, by the Tax Review Board. During those years his income was derived from employment in

Harvey Kagna v. Minister of National Revenue, [1974] CTC 275, 74 DTC 6221 -- text

Decary, J (orally):—This is an appeal from a judgment of the Tax Appeal Board dated September 1, 1970 confirming, for all practical purposes, an income tax assessment for the taxation year 1963. The Minister has included, in computing the income of the appellant,

Albert Winfred Werry v. Her Majesty the Queen, [1974] CTC 274, 74 DTC 6215 -- text

Mahoney, J:—This is an appeal from “net worth” assessments for the years 1967, 1968, 1969 and 1970 made by the Minister of National Revenue as a result of the plaintiff’s failure to file income tax returns for those years. This appeal was heard after an

Her Majesty the Queen v. Alex H Dobroskay, Edward W Dobroskay and Mike G Dobroskay, [1974] CTC 260, 74 DTC 6158 -- text

Heald, J:—These three cases were heard together on common evidence by the consent of all parties. The plaintiff, as represented by the Minister of National Revenue issued income tax assessments against all three defendants who are brothers, bringing into income the

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