Gibson J.:

Gibson, J:

1 These four appeals were heard on common evidence.

Gibson, J:

1 These appeals were heard seriatim, and certain of the evidence by agreement was common to both.

2 The appeals in both cases are from reassessments for the taxation years 1958 and 1959 of each of the appellants.

The Chief Justice (orally for the Court):

1 Nous sommes tous d'opinion que le pourvoi est mal fondé et doit être rejeté avec dépens. Le pourvoi est rejeté avec dépens.

The Assistant Chairman:

1 This is the appeal of Cecil M Langille from an income tax assessment in respect of the 1972 taxation year which was heard in London, Ontario on September 29, 1975.

2 The issue, as I understand it, is that the appellant, having made no deduction from his income for premiums paid into a registered retirement savings plan, objects to being taxed on the return of his capital in the form of annuity payments.

The Assistant Chairman:

1 This is the appeal of Greensteel Industries Ltd from an income tax reassessment in respect of the appellant's 1970 taxation year.

2 By notice of reassessment dated September 12, 1972, the Minister of National Revenue disallowed in the appellant's 1970 taxation year an amount of $100 being that portion of what the appellant claims to be a deductible business loss of $52,107.30 and which the Minister assumes to be a capital loss.

Bowie T.C.J.:

Roland St-Onge:

1 This is an appeal from a reassessment dated June 26, 1973, wherein a tax was levied in respect of the 1972 taxation year.

Judge Flanigan (orally: November 22, 1974):

1 For the reasons given this day in the appeal of the Estate of John McGraw v. MNR it is ordered and adjudged that the appeal herein in respect of the 1971 taxation year be and the same is hereby allowed and the matter referred back to the respondent for reassessment accordingly.

Lucien Cardin, Q.C.: