Doyle v. Minister of National Revenue

[1978] 1 SCR 547 Court SCC Decision date 1977-10-24 English

PartiesJohn Christopher Doyle Appellant·The Minister of National Revenue Respondent

Counsel (4)

B.A. Brane, for the appellant.
A. Garon, Q.C., and Wilfrid Lefebvre, for the respondent.
Solicitors for the appellant: Gowling & Henderson, Ottawa.
Solicitor for the respondent: D.S. Maxwell, Ottawa.

Judges Martland, Ronald; Ritchie, Roland Almon; Spence, Wishart Flett; Pigeon, Louis-Philippe; Dickson, Robert George Brian

Decision 4–1 Majority (4) · MARTLAND J. (1)

On appeal from Canada

Subjects Taxation

Contents

Majority

The judgment of the Court was delivered orally by

MARTLAND J.

MARTLAND J.—We are all of the opinion that this appeal fails. It is dismissed with costs.

Appeal dismissed with costs.

Solicitors for the appellant: Gowling & Henderson, Ottawa.

Solicitor for the respondent: D.S. Maxwell, Ottawa.

Footnotes

[1] [1970] C.T.C. 365, 70 D.T.C. 6251, 6262.
[2] [1967] Tax A.B.C. 563.