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

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: