Collier, J:—In the calculation of his income tax for 1971, the plaintiff sought to deduct from income the sum of $4,000* [1] as alimony payments made to his former wife. The plaintiff contends he is entitled to do so

Mahoney, J:—As a resuit of a consent to judgment filed herein July 25, 1975 there remain three issues to be dealt with in these reasons, namely the issues raised under the headings “Bituminous Sands Leases”, paragraphs 3 to 5 inclusive; “Conjuring

Addy, J:—The issue in this case is the liability of the defendant for payment of excise tax as a manufacturer or a producer of aluminum foil. There is no question as to the amount due if liability is found to exist, the parties being agreed as

Cattanach, J:—The issue in these appeals from a decision of the Tax Review Board is whether the defendant is entitled to claim a reserve pursuant to paragraph 85B(1)(d) of the Income Tax Act for its 1969 and 1970 taxation years which

Mahoney, J:—The issue is the disallowance of the deduction by the defendant from its taxable income for its 1969 taxation year of $15,000 claimed as a bad debt. The defendant was successful in its contention before the Tax Review Board.

Addy, J:—Counsel for both parties were in agreement that the facts were not in dispute in any material respect but that the case would turn entirely on the interpretation to be given to those facts and on the conclusions of fact to be

Dickson, J (concurred in by Martland and Judson, JJ):—This is an income tax case concerning the right of the appellant Gustavson Drilling (1964) Limited to deduct in the computation of its income for the 1965, 1966, 1967 and 1968 taxation years