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
Heald, J (per curiam):—For the reasons expressed in the case of Ernest Arthur Worry v Her Majesty the Queen [see p 220] this appeal is also dismissed with costs.
Heald, J (per curiam):—The appellant’s only submission before us was that there should be a new trial. In our view, the appellant has failed to establish any basis upon which we would be justified in ordering a new trial. The onus
