Nanaimo Community Hotel Limited v. Board of Referees Appointed Under the Excess Profits Tax Act, 1940, [1945] CTC 285

By services, 8 July, 2024
Is tax content
Tax Content (confirmed)
Citation
Citation name
[1945] CTC 285
Decision date
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
833170
Extra import data
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"field_full_style_of_cause": "Nanaimo Community Hotel Limited, Appellant, and Board of Referees Appointed Under the Excess Profits Tax Act, 1940, Respondent.",
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Style of cause
Nanaimo Community Hotel Limited v. Board of Referees Appointed Under the Excess Profits Tax Act, 1940
Main text

SMITH, J. (oral) :—I feel that nothing is to be gained by hearing you, Mr. Locke, on the other points. I am sorry if I appear to be rather firmly against you, Mr. Clearihue. We had the pleasure of hearing you four days before this in the Court of Appeal and I did my best to study the matter when I wrote my judgment. I do not wish now to say anything about this case one way or the other and certainly I am not reflecting upon anyone at all.

I think there was a mistake somewhere or a misapprehension and as I indicated before, it is of the nature of something that might result in a miscarriage of justice and I should think the Department would welcome the opportunity I now give to review the matter and to see that an injustice is not inadvertently done.

I accordingly set aside the assessment and direct a reference back to the Honourable the Minister, with a direction that he refer the matter to the Board of Referees to the end that a new assessment be made, and that an appropriate opportunity be. given to the other side to be heard.

Now, with respect to costs?

Mr. Locke: (To the Court)

Mr. CLEARIHUE: (To the Court)

SMITH J.: I think, there, too, Mr. Clearihue, I have no option but to grant the Appellant’ Ss costs.