Marceau, J:—Appellant is appealing the decision of the Tax Review Board (on gifts} upholding the Minister’s assessment dated August 31, 1971, which required that he pay tax of $17,530 on gifts which he allegedly made during the 1969 taxation year, when

Mahoney, J:—The issue is whether the plaintiff acquired 142,998 common shares of Stanley Drug Products Limited with the intention of disposing of them at a profit. It acquired them at a price of $1,121/2 each in a transaction that closed April 2,

The Assistant Chairman:—The appellant’s appeal to this Board from an assessment for income tax for the 1973 taxation year proceeded before this Board on a statement of agreed facts. The relevant portions of the statement, excluding the “Agreement’ referred

A W Prociuk (orally: January 19, 1978):—The appellant, Robert Wayne Spicer, of Carstairs, Alberta, appeals from the respondent’s reassess- ment of his income for the taxation years 1969, 1970, 1971 and 1972, wherein the appellant was disallowed to deduct

A W Prociuk (orally: January 16, 1978):—The appellant, Maarten Slingerland, appeals from the reassessments of his income by the respondent for the taxation years 1972, 1973 and 1974 wherein in each year the sum of $3,000 was added back to his

A W Prociuk (orally: February 7, 1978):—The appellant, Mrs Renata Grodski, of the City of Toronto, Ontario, appeals from the reassessment of her income by the respondent for the taxation year 1975, wherein the respondent disallowed the claim for

Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1975 in which the Minister of National Revenue disallowed a deduction in the amount of $450 for child care expenses. The appellant, a man, contended that section