The Chief Justice (Mahoney, J. concurring):—In April 1975 the respondent sold the Aberdeen Hospital at Victoria, B.C. to the provincial government for $1,125,000. This amount was allocated by the agreement as follows:

Strayer, J.:—These two appeals were, by order, tried together on common facts. They involve appeals by the same plaintiff with respect to reassessments by the Minister of its income in respect of its taxation years of 1980 (T-2005-83) and 1981

McNair, J.:—This is a 324 motion of the plaintiff for an order to strike out the defendant's defence under Rule 460 by reason of its failure to file and serve a list of documents as required by Rule 447(2) and, concurrently therewith, for

The Associate Chief Justice:—This appeal from a judgment of the Tax Review Board dated March 6, 1981, dismissing the plaintiff's appeal in respect of its 1973, 1974 and 1975 taxation years, came on for hearing at London, Ontario, on June

Rosenberg, J. [ORALLY]:—

Stone, J.:—This appeal and cross-appeal from a judgment of the Trial Division raise two separate issues concerning the interpretation of section 125.1 of the Income Tax Act, S.C. 1970-71-72 c. 63 as amended as well as certain of

McNair, J.:—The sole issue in these consolidated actions is whether the sum of $60,343 paid to the plaintiff, Phillipe E. Delesalle, on his retirement from the architectural firm of Cohos, Delesalle & Evamy, was income or a payment on account of

Mahoney, J.:—In issue is the right claimed by the appellant to deduct from its taxable income otherwise calculated, for its taxation year ended December 31, 1978, an amount of $707,143. During the year, the appellant paid $1,414,286, being the par value

Strayer, J.:—This is an appeal by the taxpayer from a decision of the Tax Court of Canada with respect to assessments of his tax for the 1979 and 1980 taxation years. The Minister disallowed as deductions from income automobile expenses in the

Langdon, Prov. Ct. J.:—The defendants are charged in one information, each with two separate counts under subsection 238(2) of the Income Tax Act. Counts 1 and 2 relate to McKinlay Transport Limited (hereinafter referred to as