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

Fulton, J:—This appeal is from a decision of the Honourable Minister of Finance of British Columbia made on July 15, 1977, whereby he affirmed the assessment of succession duties in the amount of $13,118.24 in respect of property passing to the

Addy, J:—In 1972 the defendant purchased 400 shares at $5 each in the Caisse d’entraide économique de Grand’Mère (hereinafter referred to as “the Caisse de Grand’Mère’’).

Grant, DJ:—The plaintiff is a solicitor and member of a firm who at all material times had their offices and business premises on Albion Road in Metropolitan. Toronto. The plaintiff moved into his home at 34 Beardmore Crescent in Willowdale some 15

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