Thurlow, CJ:—This is an appeal under section 60 of the Excise Tax Act from the declaration of the Tariff Board in Appeal No 1488 that “the folddown trailers in issue are trailers for use as homes and as such are entitled

Thurlow, CJ:—The issue in this appeal is whether the respondents, who are non-resident trustees of a trust for non-resident beneficiaries, are liable for income tax in the 1978 taxation year in respect of an amount of $193,500.84 as recaptured capital

Jerome, ACJ:—This action is brought by way of appeal from assessments made under the Income Tax Act, RSC 1952, c 148 (am SC 1970-71-72, c 63) for the plaintiff’s 1977 and 1978 taxation years, and came on for trial before

Dubé, J:—Il s’agit ici d’une opposition de la part de dame Pauline Drouin- Chouinard à la saisie-exécution d’un immeuble situé à Verdun, P Q.

Walsh, J:—The issue in the present case was whether the sum of $6,072,595 paid to the plaintiff in its 1974 taxation year and $725,221 paid in respect of costs in its 1975 taxation year, said amounts resulting from a judgment rendered in

Heald, J:—We are not persuaded that the learned trial judge committed any reversible error. The appeals are therefore dismissed. Since they were argued together, the respondent is entitled to a single set of costs.

Urie, J:—The Applicant in this section 28 application seeks to set aside the decision of the respondent that the applicant’s publication “Real Estate News” is not a “newspaper” within the meaning of section 3 of Part III to Schedule III of the

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-