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

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