Gibson, J:—What is the subject matter in this appeal from assessment is a deemed realization of a gain on capital property consisting of certain common shares in Mastronardi Produce Limited because of the death of the owner of these shares on

Dubé, J:—Defendant, a corporation formed on January 21, 1970 for the purpose of transporting mail, is appealing an assessment by the Minister of National Revenue for the taxation year 1970, which included in the computation of plaintiff’s income the sums

Walsh, J:—This case was heard on common evidence with eleven other cases bearing Court Nos T-4291-74, Sigmund J Vaile v Her Majesty the Queen, T-4258-74, Ralph O Howie v Her

Heald, J (concurred in by Ryan, J and MacKay, DJ):—This is an appeal from a judgment of the Trial Division, the effect of which was to restore the reassessments issued by the respondent in respect of the 1968 and 1969 taxation years of the appellant. By an order made on consent, all relevant evidence adduced at the trial of the action MNR v Ablan Leon (1964) Limited (Court File A-226-74)* applies to this action.

Heald, J (concurred in by Ryan, J and MacKay, DJ):—The above three actions are appeals from a judgment of the Trial Division dismissing the Minister’s appeal from a decision of the Tax Review Board vacating income tax assessments in respect of each

Heald, J:—This is an appeal from a judgment of the Trial Division, allowing the respondent’s appeal from the decision of the Tax Review Board in respect of reassessments made under the Income Tax Act for the 1965, 1967,

Marceau, J:—This is an application for an injunction ordering the Minister of National Revenue, and the officers empowered to act for this purpose in his name, [not] to produce in the Court of Sessions of the Peace in Montreal a certificate issued

Gibson, J:—On this appeal by way of stated case, the taxpayer, respondent/plaintiff seeks the following judgment, namely:

Pratte, J (concurred in by Urie, J and Smith, DJ) (judgment delivered from the Bench: December 2, 1975):—The sole issue for determination in this appeal is whether, under the provisions of section 9 of the Estate Tax Act (Statutes of

The Chief Justice (concurred in by Pratte, J and MacKay, DJ) (judgment delivered from the Bench):—For the reasons given by the learned trial judge, I am of opinion that the judgment appealed from is correct.