Mahoney, J:—The plaintiff appeals the decision of the Tax Review Board [1978] CTC 3130; 78 DTC 1787, that upheld disallowance of two outlays as expenses: (1) a $20,000 payment in 1969 to obtain releases from commitments and (2) a series of payments

Gibson, J:—Paul A Klie appeals from a decision of the Tax Review Board on an appeal from assessments for income tax for his taxation years 1971 and 1972 relating to deductions of losses from farming from the total of his income from all

The Chief Justice:—We do not need to hear you Mr Gill.

Harradence, J:—The corporate and individual accused were jointly charged with wilfully evading payment of income tax between December 1964 and March 1970, contrary to paragraph 239(1 )(d) of the Income Tax Act, SC 1970-71-72 c 63.

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