Coleman E. Hall v. Minister of National Revenue, [1971] CTC 401, 71 DTC 5217

By services, 16 January, 2023
Is tax content
Tax Content (confirmed)
Citation
Citation name
[1971] CTC 401
Source
https://taxinterpretations.com/
Citation name
71 DTC 5217
Source
https://taxinterpretations.com/
Decision date
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
670019
Extra import data
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"field_full_style_of_cause": "Coleman E. Hall, Appellant, and Minister of National Revenue, Respondent.",
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Style of cause
Coleman E. Hall v. Minister of National Revenue
Main text

ABBOTT, J. (orally for the Court) :—It will not be necessary to hear counsel for respondent.

"We are all of opinion that the learned trial judge correctly found that the sum of $9,000 received by appellant in each of the years 1966 and 1967 was properly assessed as income within Section 6(1)(b) of the Income Tax Act.

The appeal is dismissed with costs.

Court
Supreme Court of Canada