Collier, J:

1 This is an appeal by the Minister of National Revenue from a decision of the Tax Review Board.

The Assistant Chairman:

1 This is the appeal of Mainland Crystal Glass Ltd from an income tax assessment in respect of the appellant's 1971 taxation year.

A W Prociuk:

The Chairman (orally: August 29, 1974):

1 These are appeals by Reuben A Rodney against reassessments of the Minister of National Revenue for each of the years 1968, 1969 and 1970. It is a question of whether certain payments made by the appellant husband are deductible as alimony payments under paragraph 11(1)(l) of the Income Tax Act, RSC 1952, c 148.

The Assistant Chairman:

1 This is the appeal of Allen Thomas Reid from income tax assessments in respect of the 1970, 1971, 1972 and 1973 taxation years.

Ryan, J (concurred in by Pratte and Urie, JJ):

1 Mr Collings Henderson died on February 2, 1957. At the date of his death, Mr Henderson owned 471,984 and 6/8 shares of Campbell Chibougamau Mines Limited (“Campbell Chibougamau”) and 56,234 warrants to purchase Campbell Chibougamau shares at $4 per share.

Mahoney, J:

Heald, J:

Moir, J (concurred in by Sinclair and Clement, JJ):

Pratte, J:

1 This is an appeal from a judgment of the Trial Division which, confirming a decision of the Tax Review Board, held that the appellant was not entitled to deduct, in the computation of his income for the 1968 and 1969 taxation years, the whole of the farming losses that he had incurred for each one of those years.

2 In order to dispose of this appeal it is first necessary to consider section 13 of the Income Tax Act.