Rouleau, J:—The plaintiff, during the years 1971 through 1975, acquired gold bullion and disposed of it in the years 1972 and 1975. The capital gain was declared, less carrying charges related to the financing of the acquisition as well as safekeeping

Nitikman, D J:—On April 14, 1982 plaintiff, a resident of the City of Regina, in Saskatchewan, filed a statement of claim against the defendant in respect of income tax assessments issued against him for the 1977 and 1979 taxation years. The

Dubé, J:—This issue to be resolved here is whether the gains made by the plaintiff from four separate land transactions constitute capital gain as alleged by him, or income as assessed by the defendant. The four parcels of land were separately

Cowan, DJ:—This is an appeal by Her Majesty the Queen from a judgment of the Trial Division dismissing an appeal from a decision of the Tax Review Board which disallowed a penalty of $5,234.35 imposed by the Minister of National Revenue upon

Boland, J:—This is an appeal pursuant to subsection 20(1) of The Retail Sales Tax Act, RRO 1970, chapter 415, to vary an assessment of retail sales tax confirmed by the Minister of Revenue. The facts are agreed upon. The appellant

Jerome, ACJ:—When this matter came on for trial at Victoria, BC, on March 9, 1983, two preliminary motions were raised on behalf of the plaintiff, the first seeking a determination that because of the failure of the Crown to plead specific assumptions made by

Marceau, J:—The point at issue in this appeal by the Deputy Attorney General of Canada against a decision of the Tax Review Board is narrow and straightforward and one has difficulty in trying to understand how it has not yet given rise to

Cattanach, J:—The plaintiff is a man of homely philosophy and elemental ethics and principles, who has appealed decisions of the Tax Review Board whereby his appeals from assessments to income tax for his 1976 and 1977 taxation years were disallowed.

Dubé, J:—The central issue to be resolved in this action is whether the profit realized by the plaintiff from the sale of land in the City of Saskatoon, Saskatchewan, is income as assessed by the defendant, or capital gain as alleged by the

Dubé, J:—This motion heard at Regina, Saskatchewan, is for an order pursuant to section 24 [1] of the Canadian Charter of Rights and Freedoms prohibiting the respondents from pursuing their income tax