The Chief Justice:—The issue in this appeal is whether lump sum payments of $25,375, $75,000 and $81,875 made by the respondent in 1971, 1972 and 1973 respectively to Com/Code Corporation, a non-resident United States corporation, were amounts in respect
Walsh, J:—This action was joined for hearing on common evidence with that bearing No T-5911-79 Paul H Serson v Her Majesty The Queen, the only difference between the two being the amounts involved. Doctor
Mahoney, J:—The defendants apply to strike out the Statement of Claim herein pursuant to Rules 419(1 )(a), (c) and (f). The argument was directed to the allegation that it is an abuse of the process of the Court and I shall deal with
Walsh, J:—In the present appeal against income tax assessments for the years 1974,1975 and 1976 the facts are not in dispute. Plaintiff was married on December 19, 1948, to Mary Edith Laughlin and of the children of the marriage only one is
Pratte, J:—This is an appeal from a judgment of the Trial Division dismissing an appeal from a decision of the Tax Review Board relating to the appellant’s income tax for the 1965 and 1966 taxation years.
The Motion to Quash is Dismissed for the following reasons:
Addy, J:—This income tax appeal relates to the income tax assessments of the plaintiff for the 1975 and 1976 taxation years. More specifically, it involves the issue of whether a profit of $557,539, realized on the parcel of land purchased in 1966
Heald, J:—This is an appeal from a declaration of the Tariff Board dated August 10, 1979 that a Rockwell Turbo Commander Aircraft owned by the appellant is not for use in the provision of air services related to the development of natural
The Associate Chief Justice:—These actions arise out of the same circumstances and are appeals from a reassessment of the Minister of National Revenue in 1974 pursuant to the Income Tax Act, RSC 1970-71-72, c 63. In
Mahoney, J:—The issue in this action, and in actions Nos 3515-79 and 3518-79, is whether, in its 1973, 1974 and 1975 taxation years, the plaintiff was engaged in manufacturing or processing books so as to be entitled to claim the deduction from
