M.W.A. Gas and Oil Ltd. v. MNR, 74 DTC 6123, [1974] CTC 140 (FCTD) -- text
Cattanach, J:—This is an appeal from an assessment to income tax by the Minister for the plaintiff’s taxation year ending October 31, 1968.
Minister of National Revenue v. Richard E Hastie, [1974] CTC 131 -- text
Walsh, J:—This is an appeal by the Minister of National Revenue from a judgment of the Tax Review Board dated April 26, 1972 allowing defendant’s appeal from assessments dated July 14, 1970 for the taxation years 1967 and 1968 whereby the sums
Myer Franks LTD and Standard Oil Company of British Columbia Limited v. Her Majesty the Queen, [1974] CTC 128, 74 DTC 6121 -- text
Sheppard, DJ:—The issue is whether the plaintiff Myer Franks Ltd “produced or manufactured in Canada” within paragraph 27(1 )(a) of the Excise Tax Act so as to be liable to pay sales tax of 12%
The International Nickel Company of Canada Limited v. Her Majesty the Queen, [1974] CTC 116, 74 DTC 6096 -- text
Urie, J:—The plaintiff herein appeals to this Court from the reassessment for income tax by the Minister of National Revenue for the years 1967 and 1968, wherein he deducted from the plaintiff’s profits attributable to the production of prime metal from
First Pioneer Petroleums Ltd. v. MNR, 74 DTC 6109, [1974] CTC 108 (FCTD) -- text
Mahoney, J:—This is an appeal from a decision of the Tax Appeal Board, as it then was, confirming the respondent’s assessment of the appellant’s corporation income tax for its 1965 and 1966 taxation years on the ground that the corporation income
The Queen v. Canadian-American Loan and Investment Corp. Ltd., 74 DTC 6104, [1974] CTC 101 (FCTD) -- text
Cattanach, J:—This is an appeal from a decision of the Tax Appeal Board (now the Tax Review Board) dated August 14, 1972 whereby the defendant’s appeal to that Board from its assessment to income tax for its 1967 taxation year by the Minister
Attorney General of Canada v. The Canadian Imperial Bank of Commerce, Workmen’s Compensation Board and Confidential Acceptance LTD, [1974] CTC 97 -- text
Rowbotham, J:—This action comes before me pursuant to an order of the Master in Chambers made in response to an application by the Sheriff of Calgary for interpleader relief.
The Honourable the Minister of Finance for the Province of British Columbia v. First National Bank of Nevada, Executor of the Estate of the Late Hugh Herbert Wolfenden, [1974] CTC 92, 74 DTC 6130 -- text
Ritchie, J (concurred in by the Chief Justice and Pigeon, J):— I agree with the reasons for judgment prepared for delivery by Mr Justice Laskin, but I am unable to partake of the view expressed by Mr Justice Spence and the majority of
General Trust of Canada, in Its Quality as Testamentary Executor of the Estate of the Late Félix Goyer* v. Minister of National Revenue*, [1974] CTC 73, 74 DTC 6068 -- text
Walsh, J:—This action concerns liability for succession duty, and the valuation for succession duty purposes of a property in Côte St-Luc, being Lot No 101 of the cadastre of the Parish of Montreal, and is governed by the provisions of the
Canadian Glassine Co LTD v. Minister of National Revenue, [1974] CTC 63, 74 DTC 6089 -- text
Heald, J:—This is an appeal from the income tax assessments of the appellant by the respondent for the taxation years ending in February of 1966, 1967, 1968 and 1969.
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