Walsh, J:—The present proceedings involve the contestation by plaintiff of an opposition to seizure made by the opposant. Plaintiff on December 4, 1975 registered a certificate against defendant pursuant to section 223 of the Income Tax Act

Mahoney, J:—The plaintiff appeals against the inclusion in her taxable income for 1974 of the sum of $1,839.50 which she says is exempt from taxation by virtue of certain provisions of the Indian Act, RSC 1970, c I-6. The material facts were

The Chief Justice (concurred in by Le Dain, J and Hyde, DJ):—This is an appeal from a judgment of the Trial Division allowing an appeal from a decision of the Tax Review Board, which Board allowed an appeal by the appellant from its

Collier, J:—The plaintiff is a cablevision company carrying on business in Vancouver, Burnaby and Richmond, BC. For its 1974 taxation year it claimed, pursuant to subsection 125.1(1) of the Income Tax Act,* [1] a

Décary, J:—The question at issue in this action, being an appeal from a decision of the Tax Review Board, is whether or not the owners of a piece of land, upon part of which has been built a revenueproducing property were, for income

Addy, J :—This is an appeal against the taxation assessment of the plaintiff by the Minister of National Revenue for the taxation year 1975.

Dubinsky, DJ:—This is an appeal from a decision of the Tax Review Board and from the order based thereon and dated July 27, 1976, whereby it dismissed the appeal of the plaintiff, Donald J Gillis, from reassessments made for the taxation years

Heald, J (per curiam) (judgment delivered from the Bench: December 22, 1977):—We have not been persuaded that the learned trial judge was in error in holding, in respect of each of the respective items in issue, that the appellant

Marceau, J:—The appellant, a resident of the United States, is appealing the tax assessments made against him by the Minister on December 16 and 19, 1966 and July 8, 1971, pertaining to gains he is alleged to have made over the years 1955

Mahoney, J:—In issue is the fair market value on Valuation Day, December 22, 1971, of a common share of Canadian Wallpaper Manufacturers Limited, hereafter called "the company". Such share was prescribed to be a publicly-traded share and its value prescribed