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

Pratte, J:—This appeal raises three distinct issues related to the income tax payable by the appellant for the 1966 and 1967 taxation years. Those three issues, which were all decided against the appellant by the trial judge, are referred to in the

Marceau, J:—This is an appeal by Her Majesty the Queen against a judgment of the Tax Review Board vacating an assessment dated November 16, 1973 issued by the Minister of National Revenue in respect of the defendant’s taxation year 1972. The issue

The Chief Justice:—This is a motion by the respondent for an order that costs be paid to the respondent in the amount of $8,626 with interest thereon.* [1]

Mahoney, J:—This is another appeal against a decision of the Tax Review Board that the $42,565.24 gain realized on the disposition of an interest in real estate was capital and not income. The amount is not in dispute.

Grant, DJ:—The plaintiff was incorporated in Canada as a federal company on October 26, 1953. Its business has been that of construction and renovation of commercial, institutional, and industrial buildings. At all material times its president and manager has been Michael

Carrothers, J (per curiam):—This appeal is brought by the Minister of Finance of British Columbia (“the Minister’’) against the judgment of the Honourable Mr Justice Fulton in effect excluding certain specific items from the calculation of the capital tax base

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,