Joyal, J.:—This is an appeal by each of the appellants from a notice of assessment relating to the small business deductions under section 125 of the Income Tax Act, R.S.C. 1952, c. 148 (amended S.C. 1970-71-72, c. 63). The

Bouck, J.:—When the principle of an independent judiciary clashes with the principle of the supremacy of parliament, which branch of government must stand aside in favour of the other?

Rouleau, J. [Translation]:—This is an appeal pursuant to section 172 of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended, against a decision of the Tax Review Board (now the Tax Court of Canada) which dismissed the taxpayer's

Pinard, (.[Translation]:—This is an appeal in the form of an action pursuant to subsections 172(2) and 175(3) of the Income Tax Act, SC 1970-71-72, c 63, as amended, brought by the taxpayer Louis Vaillancourt against a notice of