Richardson Terminals Limited v. Minister of National Revenue, [1972] CTC 528, 72 DTC 6431

By services, 21 December, 2022
Is tax content
Tax Content (confirmed)
Citation
Citation name
[1972] CTC 528
Source
https://taxinterpretations.com/
Citation name
72 DTC 6431_1
Source
https://taxinterpretations.com/
Decision date
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
667091
Extra import data
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"field_full_style_of_cause": "Richardson Terminals Limited, Appellant, and Minister of National Revenue, Respondent.",
"field_import_body_hash": "",
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Style of cause
Richardson Terminals Limited v. Minister of National Revenue
Main text

Abbott, J (orally for the Court):—It will not be necessary to call on you Mr Ainslie.

We agree with the trial judge that the business carried on at the Port Arthur terminal was at all relevant times the business of the appellant and that it was therefore properly assessed for income tax on the profits thereof.

It follows that the appeal is dismissed with costs.

Court
Supreme Court of Canada