Her Majesty the Queen v. Knut Myre, Royal Norwegian Consul General, Attorney for Knut Eide, Administrator of the Estate of Severine Dalsoren Eide, Deceased, [1974] CTC 353 -- text

Collier, J:—This is an appeal by the plaintiff from a judgment of the Tax Review Board in respect of estate tax. The Minister of National Revenue included in the aggregate value of all taxable property under subsection 34(1) of the Estate

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

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