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

Nitikman, DJ:—In the within action, the following paragraphs of plaintiffs’ Statement of claim are admitted, namely:

Laskin, CJ:—The question in this appeal is whether the Legislature of New Brunswick, in amending its Social Services and Education Tax Act, RSNB 1973, c S-10 by 1978 (NB), c 55 has overcome the frailties in the

Jérome, ACJ:—This appeal from the decision of the Tax Review Board, dated November 5, 1980, involving the 1972-73-74 and 1975 taxation years of Royal Trust Corporation of Canada came on for hearing at Toronto on June 26, 1981. The plaintiff Royal

LeDain, J:—This is an appeal from a judgment of the Trial Division dismissing an appeal from a decision of the Tax Review Board which had dismissed an appeal from a reassessment in respect of the 1969 taxation year of the late Roy J

LeDain, J:—This is an appeal from a judgment of the Trial Division allowing an appeal from a reassessment of income tax in respect of the respondent’s 1977 taxation year.

Mahoney, J:—This is an application, pursuant to paragraph 232(4)(c) of the Income Tax Act, for a determination whether or not the applicants have a solicitor-client privilege in respect of certain documents. The respondent seized them from

Gibson, J:—The plaintiff abandoned his “principal residence” submission. According to the evidence he had not closed the purchase and sale of any of the subject houses and accordingly had never moved into any of them. The plaintiff’s sole submission is

Thurlow, CJ:—We do not need to hear from you Mr Lefebvre and Ms Olsen.

Thurlow, CJ:—We do not need to hear from you Mr Gill and Mrs Van Der Hout.