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I see no reason for so limiting the scope of the words in section 24, particularly the words authorizing the Minister at any time to “... assess, re-assess, or make additional assessments upon any persons... for duties, interest and penalties”. ...

The owners insisted on selling the whole of their properties, or none at all. 11 In order of date, the deeds of purchase, and the agreed sale prices, were as follows: Mary St Louis-- April 5, 1965-- $165,750 LaPorte-- May 20, 1965-- $ 35,000 James St Louis-- June 1, 1965-- $150,000 12 The transactions were ultimately paid in cash, except in respect of the James St Louis farm. ...

It is, as applied to this case, “... his income for the year from all duties performed by him in Canada...”. 14 As has been said over and over again, the statute does not define “income”. ...

As regards the appellant's appeal, counsel for the appellant said he agreed there had been an appropriation of funds in the amount of $7,000 but argued that there was no appropriation of funds in the amount of $35,000 because the issue of capital stock to the appellant was a mistake. 19 Counsel for the appellant referred to Lord, Sasseville and Bruneau, Les principes de l'imposition au Canada, Wilson & Lafleur, 10th ed., and in particular to paragraph 4.3.1.5, pp. 81 and 82, titled [TRANSLATION] “False statement or omission made knowingly”: [TRANSLATION] Thus, in Thibault v. ...

Scott Davidson. 13 The Respondent called one witness, an evaluation expert — Mr. ...

Thorson, Président de cette Cour, décrit ainsi la position des parties dans les causes en appel des décisions de la Commission d’Appel de l’Impôt sur le Revenu (p. 207, in fine): “... ...

’?’’ The test is not always easy to apply, for there is no single criterion by which the question may be resolved, and cases frequently arise in which there are circumstances or facts pointing to both conclusions. ...

It is quite true that they preferred not to sell them if a sale could be avoided, but the statement in para. 11 of the case is quite plain, that ‘ the possibility of the sale of the foreign patents or rights has always been contemplated by the appellant company in respect of such interest as it possessed in the foreign patents.’ ...

Selon ces articles lorsqu’un contribuable a signifié un avis d’opposition à une cotisation, prévu 2‘1 l’article 58, il peut interjeter un appel contre la cotisation 2‘1 la Commission d’appel de l’impôt ou 2‘1 cette Cour en suivant les conditions prescrites par l’article 59, c’est-à-dire ‘ (a) après que le Ministre a ratifié la cotisation ou procédé 2‘1 une nouvelle cotisation, ou (b) après l’expiration des cent quatre-vingt jours qui suivent la signification de l’avis d’opposition sans que le Ministre ait notifié au contribuable le fait qu’il a annulé ou ratifié la cotisation ou procédé 2‘1 une nouvelle cotisation.” ...

The appellant upon hearing of his transfer back to Minneapolis contacted, in July 1957, a firm of real estate agents in Toronto, Key & Penn, and told them to try to sell his house. ...