Cattanach, J:—These are appeals by the plaintiff from assessments to income tax made by the Minister of National Revenue dated May 12, 1978 for the plaintiff’s taxation years 1971 to 1976.

Addy, J.:—This is an appeal from an assessment of Estate Tax Act SC 1958, c 29, in respect of the estate of the above-named deceased, who died a resident of and domiciled in the Province of Ontario, in May 1968. She was

Addy, J:—The Minister of National Revenue disallowed the plaintiff’s refundable dividend tax credit on hand for the taxation year 1973 which was claimed at $94,366.90 allowing only the sum of $250.99. The plaintiff appeals against this determination.

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.