A W Prociuk (orally: June 9, 1975):—At the commencement of the hearing of these appeals for the taxation years 1966 and 1968, the parties agreed that the appeals be consolidated.

A W Prociuk (orally: April 7, 1975):—The appellant appeals from the respondent’s Notice of Reassessment dated September 19, 1974, in relation to the 1972 taxation year, wherein expenses in the amount of $1,252.50 were disallowed as deductions from an

A J Frost:—This is an appeal from an Estate Tax Assessment dated February 28, 1973, wherein the Minister disallowed any deduction pursuant to paragraph 7(1)(b) of the Estate Tax Act in respect of the value of the testamentary gift to the

A W Prociuk (orally: November 26, 1975):—The appellant, the late John Douglas Rice, appealed from the respondent’s reassessment of his income for the taxation year 1971 wherein a deduction of $1,400 which the appellant sought to deduct from his income (and which sum,

Mahoney, J:—The issue in this case is whether the grant by the defendant of an option to a lessee to purchase an interest in real property, acquired with a view to the particular lease, conclusively establishes the defendant’s intention, on acquisition,

Martland, J (orally for the Court):—We are all of the opinion that this appeal fails. It is dismissed with costs.

Dube, J:—This is an appeal from a decision of the Tax Review Board allowing the appeal of the defendant from an assessment for his 1971 taxation year. The Minister of National Revenue in reassessing the defendant for that year disallowed the

Collier, J:—The plaintiff company sold, in 1967, a shopping centre in Edmonton, Alberta. The Minister of National Revenue added into taxable income the gain ($41,831.18) on the sale, as a profit from a business or from an adventure in the nature of

Marceau, J:—By its action, the plaintiff herein seeks to obtain that a reassessment of the Minister of National Revenue, wherein a tax in the sum of $13,466.40 was levied on it in respect of income for the taxation year 1970, be vacated.

Addy, J (orally: September 30, 1976):—I don’t intend to file any written reasons, but I wish to deliver my judgment orally. I will therefore request the reporter to keep a note of my remarks and have his notes available for transcription should