Smith, DJ:—In this action the plaintiff is appealing the reassessment of its income for the taxation year 1971, by which the Minister of National Revenue assessed its income for tax purposes at $30,000 more than the amount shown on its income tax
Gibson, J:—The defendant John Melrose Cruickshank, a resident of Paris, France and having a “fiscal domicile” there in 1974 (see Article 11, paragraph VII of Canada-France Income Tax Convention of 1951), received from a private pension plan of Industrial Hose
Gibson, J:—This is an appeal from assessments for the taxpayer plaintiff’s taxation years 1972, 1973 and 1974.
The income of the plaintiff's spouse was from dividends from Canadian corporations in those years as follows:
de Grandpré, J (concurred in by Laskin, CJC, Judson, Pigeon and Beetz, JJ) [Translation]:—This appeal poses the following question: When spouses stipulate in their marriage contract that the community property shall belong to the survivor, is there a
Walsh, J:—This income tax appeal was heard on the basis of an agreed Statement of Facts, the only witness testifying being plaintiff himself who had practised law in Winnipeg prior to 1965, but is now a school teacher in Toronto since 1967,
Hyde, DJ (concurred in by Ryan and Le Dain, JJ):—Appellant (Bernstein) has appealed from a judgment of the Trial Division (December 17, 1973) which dismissed his appeal from his assessment for the year 1964 under the Income Tax Act
Urie, J (concurred in by Ryan, J and Kerr, DJ):—For the reasons given in the appeal of Stephen S Steeves v Her Majesty The Queen, Court No A-633-76, the appeal will be dismissed.
Urie, J (concurred in by Ryan, J and Kerr, DJ):—This is an appeal from a judgment of the Trial Division dismissing with costs the appellant’s appeal from assessments in respect of his 1968, 1969, 1970 and 1971 taxation years. The respondent, in
Addy, J:—This action, as originally constituted, consisted of an appeal by the plaintiff of an assessment for income tax purposes for the taxation year 1969, of revenue-producing apartment buildings in Montreal sold by the plaintiff on December 30, 1969 to
Ruttan, J (in Chambers):—This is an appeal from the decision of the Minister of Finance for the Province of British Columbia made March 14, 1977 affirming a succession duty assessment dated November 15, 1976 which levied succession duties on the value
