Le Dain, J:—This is an appeal from a judgment of the Trial Division declaring the respondent companies to be entitled to refunds of sales tax under subsection 44(2) of the Excise Tax Act, RSC 1970, c E-13.
Dubé, J [TRANSLATION]:—At issue is a claim for reimbursement of an amount “of approximately $30,000” paid by plaintiff in sales tax on a substance called “Anti-Skid” used to prevent skidding.
Gibson, J:—These two appeals from assessments for income tax were heard on common evidence.
The Chief Justice:—This is a motion to quash a section 28 application to set aside a stay filed in the Tax Review Board under subsection 239(4) of the Income Tax Act, in April, 1978. That provision read as follows:
Collier, J:—These reasons are the determination, before trial, of a question of law.
The plaintiff’s action is for declaratory relief.
Heald, J:—This is an appeal from a judgment of the Trial Division wherein the respondent’s appeal from the decision of the Tax Review Board was allowed and the assessment for tax for the appellant’s 1972 taxation year (ending February 29, 1972) was
Décary, J:—Le demandeur ayant admis dans son désistement partiel qu’un montant de $17,000 avait été proprement ajouté à son revenu pour l’année d’imposition 1971; la défenderesse ayant reconnu qu’un montant de $1,500 pour l’année d’imposition 1971, et de $3,600
Addy, J:—Il s’agit en l’occurrence de déterminer si le montant de $4,160.83 réclamé par le demandeur en déduction du revenu pour l’année d’imposition 1975, a titre de pension alimentaire pour son épouse, rencontre les exigences de l’article 60 de la
Urie, J:—This is an appeal from a Judgment of the Trial Division wherein the respondent’s appeal from a decision of the Tax Review Board was allowed. As a result, the respondent’s assessment for tax of the appellant’s income for the 1973 taxation
Walsh, J:—This case concerns an appeal by plaintiff and a cross appeal by defendant from the decision of the Tax Review Board dated September 29, 1977, which found in favour of the defendant on one of the two issues raised and in favour
