Addy, J:—The issue in the present case is a very narrow one. It turns entirely on whether the words “structural building sections’’ as found in subsection 26(4) of the Excise Tax Act, RSC 1970, c E-13, are applicable to

Collier, J (orally):—For the 1972 taxation year the Minister of National Revenue added to the defendant’s income for tax purposes an amount of $176,185.91. The Minister characterized it as a “gain realized upon disposal of Cole Harbour land’’ and as a

The Chief Justice (concurred in by Pratte and Urie, JJ) (judgment delivered from the Bench):—This is an appeal against a judgment of the Trial Division dismissing with costs an action, launched by way of petition of right in the Exchequer Court

Collier, J:—The plaintiff appeals a decision of the Tax Review Board. The defendant in its computation of its income tax for its 1969 taxation year deducted from income an amount of $61,317. The defendant described it as a “management fee’’. It

Grant, DJ:—This is an appeal from a decision of the Tax Review Board dated October 16, 1975, whereby it allowed the appeal of the defendant Langille from an assessment which had been made pursuant to the provisions of the Income Tax

Martland, J (orally for the Court):—We are all of the opinion that the judgment of the Court of Appeal is correct. The appeal is dismissed with costs.

Urie, J (concurred in by Le Dain, J and Mackay, DJ):—This is an appeal from a judgment of the Trial Division dismissing the appeal of the appellant from the respondent’s assessment for income tax for its 1965 taxation year. The respondent in

Marceau, J:—The plaintiff appeals from the decision of the Tax Review Board dated March 17, 1976, which confirmed the assessment made by the Minister of National Revenue (thereafter the Minister) of his income tax for the years 1970, 1971 and 1972.

Smith, DJ:—In this action the plaintiff is appealing from a reassessment of its income for the 1971 taxation year by which the Minister of National Revenue added $39,115.97 to the plaintiff’s taxable income, and from a decision of the Tax Review

Le Dain, J (concurred in by Urie, J and MacKay, DJ):—This is an appeal from a judgment of the Trial Division dismissing an appeal from a decision of the former Tax Appeal Board which had dismissed an appeal from income tax reassessments