Minister of National Revenue v. Quebec Central Railway Company, [1961] CTC 90, 61 DTC 1046

By services, 31 March, 2023
Is tax content
Tax Content (confirmed)
Citation
Citation name
[1961] CTC 90_1
Source
https://taxinterpretations.com/
Citation name
61 DTC 1046_1
Source
https://taxinterpretations.com/
Decision date
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
675225
Extra import data
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"field_full_style_of_cause": "MINISTER OF NATIONAL REVENUE, Appellant, and QUEBEC CENTRAL RAILWAY COMPANY, Respondent.",
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Style of cause
Minister of National Revenue v. Quebec Central Railway Company
Main text

DUMOULIN, J.:—This appeal was heard jointly with another entitled M.N.R. v . Massawipp Valley Railway Company bearing number 152825 of the records of this Court.

The relevant material in each admittedly raised similar points of law, so that all motivating reasons and the conclusions reached in M.N.R. v. Massawippi Valley Railway Company also apply to this appeal as integral component parts thereof.

For the same grounds as in the Massawippi case, the decision appealed from is affirmed and the present appeal dismissed with taxable costs against the appellant.

Judgment accordingly.

Court
Exchequer Court of Canada