The facts in the case were similar to that in The Corporation of the City of Windsor v. Hiram Walker-Gooderham & Worts Ltd. and Subsidiaries Holding Co. Ltd., v. The City of Windsor reported 'at page 215 of this volume, with the exception that there was no assessment in the year 1941 for 1940 income. The members of the Court were the same, and for the reasons respectively given by them in the Hiram Walker case, dismissed the appeal with costs. L. R. Cumming for the appellant.
G. C. Richardes for the respondent.
Solicitor for the appellant: Lorne R. Cumming.
Solicitors for the respondent: Bartlet, Braid, Richardes & Dickson.
THE CORPORATION OF THE CITY
-- I- APPELLANT; *May 3
OF TORONTO .....
J
*Junel,2
AND
SIMPSONS, LIMITED..............
RESPONDENT. *Jan 7
ON APPEAL FROM THE COURT OF APPEAL FOR ONTARIO Assessment and taxation-Business Assessment-Assessment of Income not derived from business assessed-Whether appeal lies from decision of county judge under s. 57(3)-the Assessment Act, R.S.O., 1987, c. 272, 8, 9, 57, 84 and 128.
The respondent was incorporated with powers inter alia to purchase, hold, sell or exchange or otherwise dispose of shares of -the capital stock of any other company. It owns all the shares, excepting qualifying shares, of The Robert Simpson Co. Ltd. It also owns all the property Kerwin, Taschereau, Kellock, Estey and Locke JJ.
Statutes and regulations cited
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Unresolved citations
- s. 57(3)