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

Décary, J:—Il s’agit d’établir la nature, pour fins d’impôt sur le revenu, d’un montant de $5,000 et de six montants mensuels de $500, formant un total de $8,000 promis au défendeur à l’occasion de son endossement d’un emprunt. Un chèque d’une

Ryan, J:—This is an appeal from a judgment of the Trial Division dated August 9, 1976. The Trial judgment dismissed the appellant’s appeal from a reassessment of his income tax for the 1971 taxation year. This and eleven related appeals were

Martland, J (orally for the Court):—We have not been persuaded by the arguments of counsel for the appellant that there is error in the conclusions reached by the Federal Court of Appeal. The appeals are dismissed with costs.

Monnin, JA:—This is an appeal from a decision of Wilson, J, wherein he confirmed an assessment of the Minister of Finance made under subsection 17(3) of The Retail Sales Tax Act, RSM 1970, c R150, which notice