Collier, J:—The plaintiff claims, pursuant to section 222 and subsection 224(4) of the Income Tax Act,* [1] the sum of $7,324.54.

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

Collier, J:—This is an appeal from a decision of the Tax Review Board. The Minister of National Revenue in assessing the defendant’s taxable income for 1968 and 1969 included the profits or gains from the sale of two apartment buildings.

Dubé, J:—This is an appeal from a reassessment of the plaintiff’s income tax for the 1970 taxation year. By Notice of Reassessment dated August 9, 1974, the Minister confirmed that the amount of $774.69 claimed as deduction from income in respect of alimony does

Cattanach, J:—This is an appeal from a decision of the Tax Review Board dated October 31, 1974, whereby an appeal by the defendant herein from an assessment to income tax for the defendant’s 1967, 1968, 1969 and 1970 taxation years by the

Décary, J (delivered orally from the Bench in Montreal, on April 30, 1976):—This is a trial de novo of a matter heard by the Tax Review Board which, on June 4, 1975, decided that the defendant was not associated to

Décary, J (delivered orally from the Bench in Montreal on April 30, 1976):—In this matter, the issue is to determine whether the Minister of National Revenue was right in considering that the market value of shares by Walter M Lowney Co Limited, hereinafter

Collier, J:—The plaintiff and three companions, in February 1969, purchased in the stock market some speculative shares. In February 1970 the shares were sold. The economic result of the whole diversion was the common one which usually befalls the great majority of

The Chief Justice (concurred in by Le Dain, J and Hyde, DJ) (judgment delivered from the Bench):—This is an appeal from a decision of the Trial Division dismissing with costs an appeal by the appellant from a decision of the Tax Review Board allowing an

Le Dain, J (concurred in by Pratte and Urie, JJ):—This is an appeal from a judgment of the Trial Division striking out a Statement of Claim and dismissing an action for declaratory relief.