Urie, J:—It is common ground that the sole issue in this appeal from the Trial Division is whether the sum of $175,500 which the United Trust Company (“United Trust”) paid to Pitfield, MacKay, Ross & Company Limited (“Pitfield”) in 1972 was an

Ryan, J:—This is an appeal from a judgment of the Trial Division allowing the respondent’s appeal from a decision of the Tax Review Board.* [1] The decision of the Board had dismissed Mr. Cival’s appeal to it from an assessment

Asselin, J S P:—The defendants were tried jointly before me on the following amended information, to wit:

Walsh, J:—This is an appeal of the income tax reassessment of the late Edward R Bibby for the taxation years 1978 and 1979 whereby the Minister of National Revenue included the sum of $23,331 as a taxable capital gain in respect of the

Collier, J:—These are my reasons. Mr Kendall, I have every sympathy in the world for you, but I regret I must confirm the tax gatherer’s approach in this case. When you succeeded in front of Mr Dubrule in the Tax Review Board, he

Heald, J:—For the reasons expressed in the case of George Golden v Her Majesty The Queen, File A-760-80, a copy of which is attached hereto, I would allow the appeal, set aside the decision of the Trial

Heald, J:—This is an appeal from a judgment of the Trial Division whereby the appellant’s 1973 income tax assessment was referred back to the Minister of National Revenue for further reassessment on the basis that the consideration for the disposition of

Mahoney, J:—This is a management company case. It was tried together on common evidence with Rex T Parsons v The Queen, Court file no T-2660-81. Parsons testified first; the plaintiff, Frederick G Vivian, was excluded

Mahoney, J:—This action was tried on common evidence with a like action against the defendant’s wife, May Yates, Court file no T-4484-81. The evidence consisted entirely of the transcript of the Tax Review Board hearing, which included a partial agreed

Walsh, J:—A provisional order was issued in this matter against defendant on November 29, 1976, resulting from a certificate produced on November 25, 1976, for income tax arrears for the years of 1973, 1974 and 1975, total- ling $100,419.18, which