Laskin, CJ:—The issue in this appeal is whether the revenue authorities of the Government of Canada are obliged or can be compelled to disclose the address of a taxpayer to the appellant who was awarded custody of her children as against the

Gibson, J:—On December 31, 1971 (Valuation Day) Hugh Waddell Limited owned a Voting Trust Certificate representing 3,345 shares in CTC Dealer Holdings Limited; and on July 1, 1975 sold that Voting Trust Certificate for a sum equivalent to $39.75 per

Urie, J:—This is an appeal from a judgment of the Trial Division dismissing the appellant’s appeal from a reassessment for income tax made by the Minister of National Revenue in respect of the appellant’s 1973 taxation year. The appellant’s appeal to

Walsh, J:—This action was joined for hearing with that bearing No T-396- 80 Emma Carruthers v Her Majesty The Queen, the evidence in the two cases being identical so that the decision in one is applicable

Gibson, J:—This appeal of Gibraltar Mines Ltd is from an income tax assessment disallowing Gibraltar’s claim to deduct in computing its 1975 income a reserve for a doubtful debt of $902,200.