Diamond Taxicab Association Limited v. Minister of National Revenue, [1953] CTC 104

By services, 24 April, 2023
Is tax content
Tax Content (confirmed)
Citation
Citation name
[1953] CTC 104
Source
https://taxinterpretations.com/
Decision date
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
676855
Extra import data
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"field_full_style_of_cause": "Diamond Taxicab Association Limited, Appellant, and Minister of National Revenue, Respondent.",
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Style of cause
Diamond Taxicab Association Limited v. Minister of National Revenue
Main text

ORAL JUDGMENT

The Court is unanimously of the opinion that the Board and the Exchequer Court have come to the right conclusion. Without expressing any opinion as to the case falling within the earlier part of Section 3, we have no doubt that it falls within the words “annual profit or gain from any other source’’.

Judgment accordingly.

Court
Supreme Court of Canada