Lazier, JCC (orally):—This is in the matter of Her Majesty the Queen v Arthur D Lyall.

Pratte, J:—L’appel est accueilli, le contre-appel est rejeté; la décision de la Cour de lère instance est cassée et la cotisation relative à l’impôt sur le revenu payable par l’intimée pour l’année d’imposition 1970 est rétablie. Chaque partie devra payer

McMahon, PJ:—In this matter the accused is charged that between March 13, 1975 and April 18, 1975 he did unlawfully fail to provide to the office of the Minister of National Revenue, at the City of Windsor certain information following demand dated January 30,

Mahoney, J:—By a Statement of Claim filed herein March 21, 1974 the plaintiff appeals against income tax assessments for its 1967 and 1968 taxation years. It raises a number of issues. The only one in contention in this application arises out of the sale,

Dubé, J:—This case was heard on common evidence with British Columbia-Yukon Railway Company v Her Majesty the Queen, T-3633-75, and these reasons for judgment apply to both cases. The basic issue is the allocation of

Hart, J:—Roy A Jodrey died on August 12, 1973, resident and domiciled in Nova Scotia. He had executed his will on August 13, 1963, in which he directed his executors to pay all just debts, funeral and testamentary expenses, and all estate

Hart, J:—Colonel J C MacKeen was a lifelong resident of Nova Scotia. When he died on September 30, 1972, he was survived by his wife, Dorothy, and four daughters. Three of the daughters, Sally Norwood, Catherine Burkart, and Christina Shaw, were

Bastin, DJ:—This is an appeal by the Minister from a decision of the Tax Review Board holding that the defendant was entitled to capital cost allowance with respect to 10 Caterpillar tractors. I have reached the same conclusion as the Tax Review

Sweet, DJ:—This appeal from the plaintiff’s income tax reassessments for its 1967, 1968, 1969 and 1970 taxation years has two parts.

Urie, J (concurred in by MacKay and Kerr, DJJ):—This is an appeal from a judgment of the Trial Division dismissing with costs the appellant’s appeal from the respondent’s reassessment in respect of its 1969 taxation year. In its 1969 income tax