Mahoney, J:—The issue is whether a profit of $101,646.41 realized by the plaintiff in 1971, on the disposition of an interest in an apartment complex bought in 1970, was a capital gain or income. The plaintiff was, at all material times, an

Dubé, J:—The issue to be resolved is whether the sum of $100,000 paid to the plaintiff by Kraus Carpet Mills Limited (“Kraus”) pursuant to an out of court settlement is income from the taxpayer’s business for the 1976 taxation year as held by

Heald, J:—This is an appeal from a judgment of the Trial Division in respect of a reassessment by the Minister of National Revenue (the Minister) concerning a sale of some 105 acres of farm land described as the west half of Lots 13 and

Dubé, J:—Le demandeur en appelle de la decision de la Commission de revision de l’impôt confirmant les cotisations du Ministre du Revenu national pour les années d’imposition 1969, 1970 et 1971 fondées sur les présomptions que la compagnie Préville Lumber

Addy, J:—Although this matter, which concerns the assessment of the taxpayer for the 1973 income tax year, was heard previously by the Tax Review Board, it was brought before this Court, not by way of appeal from that tribunal under section 172

Marceau, J:—These actions have been joined together to be heard at the same time on common evidence. They both attack the same decision of the Tax Review Board whereby the notices of reassessment issued against the plaintiffs on May 15, 1975, in

Addy, J:—These two cases were, on consent, ordered to be tried together on common evidence. They are in effect appeals by both individual taxpayers against reassessments made against them for income tax purposes by the Minister of National Revenue for

Jérome, ACJ:—This application for an order compelling the duly authorized representative of the defendant to nominate Mr Harry Longstaff, a departmental officer of the Crown, to be examined for discovery by the plaintiff, came on for hearing at Toronto, on

Addy, J.:—Both the plaintiff (hereinafter called “Quemet”) and the added party (hereinafter called “Magog”) were in the business of buying and selling scrap non-ferrous metals and metal alloys.

Marceau, J:—On March 18, 1975, the Deputy Minister of National Revenue directed that, for the purpose of the Income Tax Act, two companies, Covertite Limited and Covertite (Ontario) Limited, were deemed to be associated with each other