Décary, J:—Il s’agit de déterminer si un montant de $5,000, laquelle somme est une partie d’un montant total de $30,000 payable en 24 versements, est d’une nature capital ou est un revenu réputé salaire à cause des dispositions de l’article 25 de

Dubé, J:—Il s’agit ici de déterminer si les frais légaux encourus par la demanderesse sont déductibles aux fins de la Loi de l’impôt sur le revenu.

Walsh, J:—On July 31, 1972 a company known as Canabureau Ltd signed a form indicating its intention to give security under authority of section 88 of the Bank Act to plaintiff and this was duly registered with the Bank of

Collier, J:—This is an appeal by the taxpayer from a decision of the Tax Review Board [1977] CTC 2293; 77 DTC 200.

Keith, J:—This is an appeal under subsection 82(1), of The Corporations Tax Act, RSO 1970, c 91, from the reassessment by the Minister of Revenue Ontario, of the tax liability of the appellant company for its fiscal year ending

Cattanach, J:—This is an application for an order pursuant to Rule 2200 of the Rules of the Federal Court to require Benjamin J Solway, as a judgment debtor, to attend before a prothonotary or such other officer of

Mcintyre, JA:—Complying with the provisions of subsection 27(3) of the Court of Appeal Act, RSBC 1960, c 82, as amended, I would dismiss this appeal for the reasons given by the learned trial judge with which I agree.

The Chief Justice:—This is an appeal from a judgment of the Trial Division dismissing an action by way of appeal from the re-assessment of the tax payable by the appellant under Part I of the Income Tax Act for the

Pratt J:—This is an appeal from a judgment of the Trial Division dismissing the appellant’s appeal from its income tax assessment for the 1974 taxation year and holding in effect that the appellant was not, during that year, involved in the

Mahoney, J:—At the opening of the trial, the parties filed minutes of settlement which disposed of all but one of the issues raised in the pleadings.