The Chief Justice (judgment delivered from the Bench) (concurred in by Pratte, J and Hyde, DJ):—This is an appeal from a judgment of the Trial Division allowing an appeal from the respondent’s assessment under Part I of the Income

Le Daln, J (judgment delivered from the Bench) (concurred in by Heald and Ryan, JJ):—This is a section 28 application to review and set. aside an order, pursuant to subsection 232(6) of the Income Tax Act, to a

Collier, J:—The plaintiff is a barrister and solicitor. In 1972 and prior years he practised his calling in Windsor, Ontario. His business was and is “a profession”.f [1] In the taxation years previous to January 1, 1972 he had

The Chief Justice (judgment delivered from the Bench) (concurred in by Pratte, J and Hyde, DJ):—This is an appeal from a judgment of the Trial Division dismissing an appeal by the appellant from assessments under Part I of the Income

Dubé, J:—This is an appeal from a reassessment of the plaintiff’s income tax for the 1968 and 1969 taxation years. By Notices of Reassessment dated March 24, 1971 the Minister reassessed the plaintiff (hereinafter “Regal’’) on the basis that it was

Gibson, J:—For the reasons given in the case of Plan A Leasing Limited v Her Majesty the Queen (Court No T-2224-75) this date, this appeal is allowed with costs, and the matter is directed to be referred back for reassessment not inconsistent with the reasons.

Gibson, J:—For the reasons given in the case of Plan A Leasing Limited v Her Majesty the Queen (Court No T-2224-75) this date, this appeal is allowed with costs, and the matter is directed to be referred

Gibson, J:—On this hearing, five separate income tax appeals were heard on common evidence, namely, Plan A Leasing Limited v Her Majesty the Queen (T-2224-75); Plan B Leasing Limited v

Cawsey, J (orally):—The accused was charged that:

Walsh, J:—These three cases were heard together on common evidence and relate to plaintiff’s taxation years ending December 31, 1965, December 31, 1966 and December 31, 1967 respectively. As a result of various reassessments, the last one having been made