Roland St-Onge:—These appeals were heard on March 24, 1976 in Montreal, Quebec and deal with the assessment of tax on gifts allegedly made by the appellants to their wives and children for the taxation year 1970.

Roland St-Onge (orally: November 19, 1976):—The appeal of Gaspar Mitosinka came before me on November 17, 1976 at the City of Winnipeg, Manitoba, and it deals with the disposition of a property by the appellant for the price of $90,000 in his

Roland St-Onge (orally: November 15, 1976):—The appeal of Ronald E Volk came before me on November 15, 1976 at the City of Winnipeg, Manitoba. It involves different amounts paid by the appellant to his wife for the benefit of his children in

The Assistant Chairman:—In 1973 a parcel of land in which the appellant had a one-third interest was sold at an amount in excess of cost. Negotiations for the parcel started in 1966, with a downpayment late in that year, and title was

A W Prociuk:—The appellants, as executors under the last will and testament of the late Minnie Green, appeal from the respondent’s reassessment dated September 4, 1975, wherein the exemption in respect of the children of the deceased was denied on

Cattanach, J:—This is an ex parte notice of motion by the Minister of National Revenue for directions as to the registration of the certificate mentioned in the above style which had been refused when tendered for registration by the

Cattanach, J:—This is an application requesting this Court to amend a clerical error in a certificate certified by the Director, Collections Division, Department of National Revenue, Taxation, under date of May 9, 1977 and registered in this Court under

Addy, J:—This appeal is against a decision of the Tax Review Board which upheld an income tax assessment made by the Minister of National Revenue against the plaintiff for the year 1975. There are two matters in issue: the first one concerns

Ritchie, J (per curiam):—I would allow this appeal and adopt the reasons for judgment delivered by Mr Justice Fulton at trial.

The cross-appeal is dismissed with costs.

Pratte, J (concurred in by Ryan, J and MacKay, DJ):—This is an appeal from a decision of the Trial Division allowing the respondent’s appeal from the assessment of its income tax for the year 1965. The appeal raises problems related to two