Branlyn Management LTD v. Minister of National Revenue, [1972] CTC 2136, 72 DTC 1130

By services, 21 December, 2022
Is tax content
Tax Content (confirmed)
Citation
Citation name
[1972] CTC 2136_1
Source
https://taxinterpretations.com/
Citation name
72 DTC 1130_1
Source
https://taxinterpretations.com/
Decision date
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
667215
Extra import data
{
"field_court_parentheses": "",
"field_external_guid": [],
"field_full_style_of_cause": "BRANLYN MANAGEMENT LTD, Appellant, and MINISTER OF NATIONAL REVENUE, Respondent.",
"field_import_body_hash": "",
"field_informal_procedure": false,
"field_year_parentheses": "",
"field_source_url": ""
}
Style of cause
Branlyn Management LTD v. Minister of National Revenue
Main text

A J Frost:—For the reasons issued this day in Jomas Management Ltd v MNR, the appeal is allowed in part and the matter referred back to the Minister for reconsideration and reassessment on the basis that the profit realized on the sale of shares in 12th Avenue Building Limited was a Capital gain not subject to tax.

Appeal allowed in part.

Court
Tax Review Board