Doyle v. Minister of National Revenue

Doyle v. Minister of National Revenue Collection Supreme Court Judgments Date 1977-10-24 Report [1978] 1 SCR 547 Judges Martland, Ronald; Ritchie, Roland Almon; Spence, Wishart Flett; Pigeon, Louis-Philippe; Dickson, Robert George Brian On appeal from Canada Subjects Taxation Decision Content Supreme Court of Canada Doyle v. Minister of National Revenue, [1978] 1 S.C.R. 547 Date: 1977-10-24 John Christopher Doyle Appellant; and The Minister of National Revenue Respondent. 1977: October 24. Present: Martland, Ritchie, Spence, Pigeon and Dickson JJ. ON APPEAL FROM THE EXCHEQUER COURT OF CANADA Income tax—The Income Tax Act, 1948 (Can.), c. 52, ss. 3, 4, 127(1)(e). B.A. Brane, for the appellant. A. Garon, Q.C., and Wilfrid Lefebvre, for the respondent. APPEAL from a judgment of Gibson J. in the Exchequer Court of Canada[1] dismissing an appeal from a decision of the Tax Appeal Board[2]. Appeal dismissed. The judgment of the Court was delivered orally by 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. [1] [1970] C.T.C. 365, 70 D.T.C. 6251, 6262. [2] [1967] Tax A.B.C. 563. …