Marceau, J:—The taxpayer-defendant, an economist, comes from Argentina by has been for some years residing and working in Montreal, PQ. In computing his taxable income for the year 1976, the defendant claimed a special deduction of $2,965.38, being an amount

Décary, J [TRANSLATION]:—The question is whether the amount of $8,000 paid by defendant to his ex-wife during the 1976 taxation year, an amount which is part of a sum of $20,000 which defendant is required to pay as the result of a divorce

Gibson J:—John J Daly appeals from re-assessments for income tax in these two actions which were tried on common evidence. The first action (T-3435-74), an appeal from a decision of the Tax Review Board confirming the re-assessments for the income tax,

Cattanach, J:—The Minister of National Revenue certified, under section 223 of the Income Tax Act, that Kenneth Allen had not paid tax assessed against him and produced to this Court a certificate to that effect, which upon

Heald, J:—The sole issue in this appeal is whether the amount of $490,050 paid by the respondent to the city of Calgary was a current expense in the 1973 taxation year, the year in which it was paid or whether the Said amount was

Thorson, JA:—This is an appeal from a judgment of the Divisional Court, dismissing the appellant’s application for judicial review of a decision made by the Minister of Revenue for Ontario, refusing to refund to the appellant an alleged overpayment of

Montgomery, J:—This is an application to this court by way of trial provided for under subsection 2 of section 20 of The Retail Sales Tax Act, RSO 1970, c 415, and amendments thereto. There is also provision for the

Dube, J:—The basic issue in this action is whether or not the plaintiff in the taxation year 1972 was carrying on a business in a country other than Canada and thus not obligated to withhold the tax payable by a nonresident on interests

The Chief Justice:— This appeal is from a judgment of the Trial Division answering a question that had been set down for determination before trial under Rule 474. The action was brought by the respondent seeking declarations with respect

Gibson, J:—The Province of British Columbia established a sea bus system connecting North Vancouver with the Vancouver city centre, which system opened in 1977. The Province of British Columbia did this, according to the evidence, to provide a third crossing