The Chairman:—This is the appeal of Waldemar Probek from an income tax assessment in respect of the 1974 taxation year by which the respondent added to the appellant’s income, as income from a business or from an adventure in the nature of

Delmer E Taylor:—These are appeals from income tax assessments for the years 1971 and 1972 in which the Minister of National Revenue included in the taxable income of the appellant amounts calculated to be the profit, less appropriate reserves, on

Roland. St-Onge (orally: November 4, 1977):—The appeal of Mr Moses Deitcher came before me on November 2, 1977, at the City of Montréal, Québec, and the issue is whether, during his 1971 taxation year, the amount of recapture claimed by the

Roland St-Onge (orally: October 7, 1977):—The appeal of Mary Silas came before me on October 7, 1977 at the City of Montréal, Québec and the appellant is seeking to deduct from her total salary the expenses of $2,071.93 related to a part-time

Urie, J:—This is an appeal from a judgment of the Trial Division allowing the respondent’s appeal from a decision of the Tax Review Board wherein the appellant’s appeal from assessments for the 1969 and 1970 taxation years made on the basis of

The Associate Chief Justice:—This is an appeal under the Income Tax Act from a decision of the Tax Review Board which allowed in part an appeal from reassessments of income tax for the years 1973, 1974 and 1975.

DuPont, J (Orally):—This matter is before me by way of appeal from the decision of the Minister of Revenue, dated December 15, 1976, relating to a retail sales tax assessment. The appellant is a corporation incorporated by special Act of the

Collier, J:—In the plaintiff’s taxation year for 1970 tit (‘‘Pepsi’’) was paid an amount of $100,000. The money was paid by Schweppes Powell Limited, formerly Schweppes (Canada) Limited (“Schweppes Canada”). Pepsi did not, in its income tax return for 1970,

Collier, J:—The plaintiff is a dentist. The Minister of National Revenue, for the plaintiff’s 1971 taxation year, included in taxable income an amount of $45,077. That sum was said by the Minister to be the recapture of capital cost allowance

Collier, J:—The plaintiff is a barrister and solicitor. Until July 1975 he resided and worked in Ottawa. He was employed there by the defendant. In July 1975 he moved to British Columbia. He took up new employment in Vancouver. He sold his