Mahoney, J:—The issues are the inclusion in the plaintiff’s 1970 taxable income of $4,800 paid him by his employer and penalties assessed under the federal and provincial Income Tax Acts for each of 1968, 1969 and 1970.

King, JMC:—The accused is charged under subsection 150(2) of the Income Tax Act, SC 1970-71-72, c 63, which reads as follows:

Mahoney, J:—The plaintiff appeals a decision of the Tax Review Board upholding an assessment disallowing a deduction from his income of maintenance payments made to his wife during 1973.* [1]

Heald, J (per curiam):—This is an appeal by the Crown from a judgment of the Trial Division in which the learned trial judge allowed the respondents’ appeal from the reassessment for income tax for the 1973 taxation year in the

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