Cattanach, J:—These are appeals by the plaintiff from assessments to income tax by the Minister of National Revenue for the plaintiff’s 1972 and 1973 taxation years whereby the Minister disallowed the plaintiff's claim for a deduction of Canadian exploration

Addy, J:—The deceased, Bertram L Katz, died testate on or about September 18, 1973, leaving all of his property to named executors and trustees in trust to pay the revenue to his wife with the remainder to other beneficiaries after his wife’s

Mahoney, J:—The plaintiff, a chartered accountant, was an equal partner with another chartered accountant in the practice of their profession in Edmonton, Alberta from December 1, 1966 until some time after the end of the partnership’s fiscal year on May

Walsh, J:—By order of Associate Chief Justice Thuriow dated August 24, 1976, this action was heard jointly and on the same evidence as the cases of Henri-Paul Lemay v Her Majesty the Queen, No T-4131-74

Mahoney, J:—The issue is whether the profit realized by the plaintiff on the disposition in 1973 of an interest in real estate acquired in 1959 is taxable as a capital gain or as income. There is no dispute to the calculation of the profit. By

The Chief Justice (per curiam) (judgment delivered from the Bench: June 16, 1976):—This is an appeal from a judgment of the Trial Division disposing of three interlocutory motions. At the conclusion of the appellant’s argument, we dismissed the appeal with

Mahoney, J:—This is an application by originating notice of motion seeking an order in the nature of prohibition restraining the respondent from proceeding to remove and/or sell certain chattels seized by the sheriff of the Judicial District of Red Deer, Alberta, pursuant

Addy, J:—The plaintiff is appealing a decision of the Tax Review Board which upheld a decision of the defendant in reassessing him for the taxation year 1968.

Dubé, J:—Plaintiff, who is a member of the Society of Jesus, is appealing against the assessments made by the Minister on July 9, 1974 refusing him the following deductions for the following years:

Pratte, J (concurred in by Le Dain, J and Hyde, DJ):—This is an appeal against a decision of the Trial Division dismissing appellant's appeal against assessments of its income tax for 1965, 1966 and 1967. By these assessments the Minister of National Revenue