Collier, J:—This is a taxpayer’s appeal against an assessment, made by the Minister of National Revenue, under the Income Tax Act.

The parties filed a statement of agreed facts. I set it out in full:

Pratte, J [TRANSLATION]:—Appellant is appealing from the decision of the Court of Appeal of the province of Quebec which, affirming the judgment of the Superior Court (Bélanger, J), ruled that the sum of $125,000 due by the Life Insurance Company of

The Chief Justice:—This is a section 28 application to set aside a decision of The Minister of National Revenue that certain publications to wit:

(a) Rapid Auto Mart Magazine,

Le Dain, J:—We are all of the view that the appeal must be dismissed on the ground that the tax imposed on the appellant under the Income Tax Act, RSC 1952, c 148, is not taxation in respect of personal property

Walsh, J:—This section concerns the assessments of defendant for its 1970 and 1971 taxation year in which plaintiff disallowed the deduction claimed by defendant of the amounts of $23,988 and $19,357 respectively for realty taxes paid to the City of

Addy, J:—The appeal involves the disallowance by the respondent of certain expenses claimed by the appellant taxpayer for the 1972 taxation year. The latter had worked for part of the year as a financial controller for Diamond Flooring Ltd, a family

Mahoney, J:—On consent, the style of cause herein was amended at the hearing to that appearing above and the originating notice of motion was amended accordingly. The plaintiffs seek an order in the nature of mandamus requiring the defendant

Grant, DJ:—This is an appeal by Her Majesty the Queen from a decision of the Tax Review Board dated November 25, 1977, whereby it allowed an appeal by Transcontinental Timber Company Limited, hereinafter called “the company”, from an assessment made by

Grant, J:—The plaintiff is a company incorporated under the laws of the Province of Ontario in the year 1960, and has at all material times carried on the business of a contractor in the construction industry since then. The plaintiff’s only

Mahoney, J:—The plaintiff, an Indian, disputes his liability to include in the computation of his taxable income for 1975 wages paid to him on his reserve, by a corporation on the reserve, for work performed off the reserve. The material facts are