Heald, J:—This is an appeal from a judgment of the Trial Division allowing the respondent’s appeal from a decision of the Tax Review Board in respect of reassessments issued by the Minister of National Revenue in respect of the appellant’s 1968

Marceau, J, [TRANSLATION]:—Toward the end of 1974, shortly after he had retired as a federal government employee, the defendant applied for and obtained employment with the Organization of American States (OAS). The employment was intended to be for a one-year

Heald, DJ:—This is an appeal from two judgments of the Trial Division, allowing appeals in respect of income tax reassessments for the years 1964 to 1967 inclusive, (Appeal A-68-81) and 1969 to 1972 inclusive (Appeal A-67- 81). The two matters were

J Walsh, J:—Plaintiff, pleading his own case contests the income tax assessment of his father the late George Pappas for the 1976 tax year during which the said George Pappas died on November 9, 1976, as a result of which plaintiff

Cattanach, J:—This is an appeal, on behalf of the Minister of National Revenue, from a decision of the Tax Review Board dated April 9, 1979 whereby, following the defendant’s admission, an amount of $11,700 paid to her by her former husband

Grant, DJ:—This is an appeal by the plaintiff from reassessments of its income tax return for the years 1973 and 1974 by the Minister of National Revenue. The plaintiff had sold lands owned by it in March of 1973 by which it had

Smith, C R:—The applicant and plaintiff herein has launched several proceedings in which the same issues arise. In this Court three proceedings have been begun, namely:

Maguire, D J:—Trial of this action came before me at Calgary, Alberta, on September 7, 1980. On conclusion of the trial, counsel for the plaintiff applied for and was granted leave to file a written argument covering the written and oral

Dubé, J:—The plaintiff is a radiologist operating a clinic at Montreal, PQ. During the period of 1967 to 1969 he acquired convertible debentures at a cost in excess of $560,000, the portfolio largely being made up of 4 /2% TWA Convertible

Urie, J:—I have had the advantage of reading the reasons for judgment of Mr Justice Ryan. While I find them persuasive, after the most careful consideration I have concluded, with regret, that I am unable to agree with them and, consequently, with