Nelson v. Minister of National Revenue, (1974) 4 N.R. 479 (FCA)

JudgeThurlow and Pratte, JJ.
CourtFederal Court of Appeal (Canada)
Case DateMay 03, 1974
JurisdictionCanada (Federal)
Citations(1974), 4 N.R. 479 (FCA)

Nelson v. MNR (1974), 4 N.R. 479 (FCA)

MLB headnote and full text

Nelson v. Minister of National Revenue

Indexed As: Nelson v. Minister of National Revenue

Federal Court of Appeal

Thurlow and Pratte, JJ.

and Bastin, D.J.

May 3, 1974.


This headnote contains no summary.

Income Tax - Topic 2101

Other sources of income - Indirect payments - In 1969 a company paid a dividend of $1,000. to each of a father and his three sons - The father owned 97% of the shares of the company and the Minister assessed the father for the dividends which were paid to the sons - The Federal Court of Appeal held that the dividends paid to the sons were not income to the father because the father held the shares in trust for the sons in accordance with a previous partnership of the father and the three sons - The partnership sold its assets to the company in 1963.

Statutes Noticed:

Income Tax Act, R.S.C. 1952, c. 148, sect. 16.


D.H. Oliver, for the appellant;

J.M. Bentley, for the respondent.

This appeal was heard by the Federal Court of Appeal at Vancouver, B.C. on Friday May 3, 1974. Judgment was delivered by the Federal Court of Appeal on May 3, 1974.

The judgment of the Federal Court of Appeal was delivered by Thurlow, J.

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