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.
Woods, JA:—This is an appeal by the Crown from the dismissal by Macdonald, J [[1975] WWD 177] of an appeal by way of stated case from Bence, JMC. The charge against the respondent, George E Paveley, was laid on December 6, 1974 and was as follows:
Dube, J:—By consent this action was heard together on common evidence with the action styled Winston A Steeves v Her Majesty the Queen, T-591-74. This judgment therefore applies to both actions.
Smith, DJ:—This case comes before the Court by way of appeal by the plaintiff (conducted as a trial de novo), from a judgment of the Tax Review Board allowing the appeal of the defendant from an assessment for income tax
Marceau, J:—This is an appeal from the decision of the Tax Review Board dismissing the plaintiff's appeal against the reassessment of his income tax, for the taxation year 1972, by notice of which the Minister of National Revenue had disallowed the amount of
