Estey, CJ:—This is an appeal from two assessments made by the Comptroller of Revenue of Ontario under The Retail Sales Tax Act of Ontario against the appellant with reference firstly to the taxation period commencing

Marceau, J [TRANSLATION]:—Plaintiff is executrix and universal legatee of her husband, who died January 21, 1968. Her action in this Court is against the assessment levied by the Minister of National Revenue on the property of the estate under the

Walsh, J:—This is an appeal respecting defendant’s income tax assessments amounting to $4,047.73 for the taxation year 1953, $735,348.47 for the taxation year 1954, $111,901.53 for the taxation year 1956, $332,219.55 for the taxation year 1957, and gift tax in

Marceau, J [TRANSLATION]:—By order of the Court, the two actions whose titles are set out above have been joined for the purposes of the inquiry and hearing. They relate to the same facts, and ultimately raise the same questions of law. In

Marceau, J:—Le demandeur conteste ici la décision de la Commission de révision de l’impôt aux termes de laquelle fut confirmée une cotisation du ministre lui imposant, sous l’autorité de l’article 163 de la Loi de l’impôt sur

Mahoney, J:—While I have no wish to impede the parties giving effect to the settlement they have reached in this matter, the procedural deficiencies are such that I should not want the record of this action to stand as a. precedent for those

Décary, J:—Il s’agit en cette affaire de déterminer si l’appelante, en achetant des immeubles à logements, l’a fait aux fins d’en gagner du revenu ou de les démolir pour construire un édifice pour les fins de son commerce et par suite si

Marceau, J:—La demanderesse fait partie d’un groupe de compagnies qui exploite, au Québec surtout mais aussi en Ontario et au Nouveau-Brunswick, un commerce de variétés du genre familier des .05, .10, .15, $1,00. Le groupe est connu sous le nom de

Pratte, J (concurred in by Jackett, CJ and Le Dain, J):—Il s’agit d’un appel d’un jugement de la Division de première instance qui a décidé que l’intimé avait le droit, dans le calcul de son revenu imposable pour l’année d’imposition 1973, à

The Associate Chief Justice:—This is an appeal from a judgment of the Tax Review Board which allowed an appeal from assessments for the years 1970, 1971 and 1972. The assessments were not of income tax but of penalties and amounts for