Le Juge Marceau:—Cette action—prise à l’encontre d’une décision de la Commission de Revision de l'impôt qui a rejeté l’appel de la demanderesse contre la cotisation d’impôt dont celle-ci avait été l’objet, le 21 mars 1972—ne met en cause aucune

The Chief Justice (concurred in by Pratte and Urie, JJ) (judgment delivered from the Bench):—This is an appeal from a decision of the Trial Division in a proceeding in that Court concerning the tax payable by the respondent under Part I

Shupe, J:—The defendant, a chartered accountant, having successfully passed the examinations of the Institute of Chartered Accountants in January 1974 was, at all material times hereto, engaged in public practice as a partner with the firm of Moen, Kent, Munro

The Associate Chief Justice:—This is an appeal from a judgment of the Tax Review Board which allowed an appeal by the defendant from a reassessment of income tax for the year 1969. In that year Bedford Investments Limited (formerly

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