Le Juge Marceau:—J’ai eu l’occasion de lire les notes de mon collègue, le juge Hugessen, et malheureusement je suis incapable de souscrire à sa façon de voir. Aussi, me permetterai-je, avec respect, de faire valoir une opinion contraire à la
Strayer, J:—This is an appeal from reassessments for tax for taxation years ending February 28, 1975, and December 31, 1975, 1976 and 1977. In these reassessments the Deputy Minister of National Revenue disallowed deductions claimed by the company under
Collier, J:—This is an appeal by the Crown from a decision of the Tax Review Board. It was heard at the same time, and on common evidence, as action T-5754-82.
Dubé, J:—The plaintiff appeals from an assessment of the Minister, confirmed by the Tax Review Board, for the taxation years 1971 and 1972. The basic issue is whether the amounts received from the sales of timber rights by the plaintiff to Arnold
Collier, J [ORALLY]:—The motion to strike out the statement of claim is refused.
Jerome, ACJ:—This appeal from a decision of the Tax Review Board dated January 29, 1982, came on for hearing at Toronto, on February 23, 1983. At the conclusion of argument, I indicated that while I had some sympathy with the appellant, it
Collier, J [ORALLY]:—The appeal of the plaintiff is allowed. In 1977 the plaintiff company received an amount of $830,000. It was paid by Naden Harbour Timber Ltd (Naden), to the plaintiff as “damages for termination or cancellation” of an agreement dated March 6,
Strayer, J:—On June 24, 1981 the Minister of National Revenue issued a notice of reassessment of the plaintiff’s income tax for the 1976 taxation year. The plaintiff had reported a taxable capital gain in the amount of $431,513 with respect to the sale by
Le Dain, J:—This is an appeal from a judgment of the Trial Division allowing the respondent’s appeal from an income tax reassessment in respect of his 1972 taxation year.
Pratte, J:—The only argument put forward by Mr Campbell in support of the application was that the applicant, in manufacturing ready-mix concrete and concrete building blocks with the cement it had produced, had not used that cement within the meaning of
