Jerome, ACJ:—These applications for orders extending the time fixed by section 172 of the Income Tax Act, SC 1970-71-72, c 63 as amended, institute appeals came on before me at Vancouver, on Monday, February 22, 1982. I ordered

Grant, DJ:—The plaintiff lives in the municipality of Rexdale. In the year 1958 he and his brother Nicola DiLorenzo entered into partnership under the name and style of Di Lorenzo Construction Company and thereafter carried on business together in such

Jerome, AC J:—This action is brought pursuant to the Income Tax Act section 172, by way of appeal from the decision of the Tax Review Board. At issue is the deduction made in each of the defendant’s taxation years 1971-

Mahoney, J:—This is an appeal from a decision of the Tax Review Board ([1979] CTC 2619; 79 DTC 540) which allowed the deduction of a $139,500 business loss by the defendant in his 1971 taxation year. The defendant abondoned his counterclaim at

Le Dain, J:—This is an appeal and a cross-appeal from an order of the Trial Division striking out the statement of claim and dismissing the action as against certain of the defendants other than the Crown on the ground that the Court

Urie, J:—This is an appeal from a judgment of the Trial Division dismissing the appellant’s appeal from a decision of the Tax Review Board which had allowed the respondent’s appeal from a reassessment of income tax made by the Minister of National

Mahoney, J:—In rendering judgment herein on January 6, 1982, I said:

Esson, J:—This is a proceeding under section 232 of the Income Tax Act. The petitioner seeks a determination of the question whether it is entitled to solicitor client privilege with respect to certain of its documents and files to

Pratte, J:—The appellants are the executors of the late Haskel S Abed. They continue the appeal brought by Mr Abed from a judgment of the Trial Division which dismissed with costs his appeal from income tax assessments for the taxation years 1960

Mahoney, J:—This appeal is from the assessments of the plaintiffs’ income tax returns for the years ended December 31, 1974 and 1975. It is concerned with paragraph 12(1 )(o) of the Income Tax Act as that provision applied