Matas, J.:—On June 26, 1968, the Department of National Revenue seized correspondence, memoranda, and other documents at the offices of Messrs. Sokolov & Wolinsky, solicitors. Mr. D. Sokolov claimed solicitor and client privilege on behalf of several corporate and

MACFARLANE, J.:—The defendant Bourassa was charged in the Court below with failing to file an income tax return pursuant to a Demand made upon him under Section 126(2) of the Income Tax Act of Canada. He was acquitted of this offence,

JOHNSON, J.A.:—This is an appeal from an order made upon an application for the advice and direction of the Court concerning the estate of John Budnyk, deceased. There are two points for consideration: (1) whether the estate tax paid under the

DOHM, J.:—This is an application under Section 126A of the Income Tax Act for a decision as to whether a claimed solicitorclient privilege exists in respect of some 67 documents seized by the Department from two solicitors’ offices in Canada

CATTANACE, J.:—The suppliant, by its Petition of Right, seeks to recover from the respondent the sum of $451,735.48 paid by it to the Receiver General of Canada on three divers dates in the years 1965 and 1966 by way of sales tax under the

GIBSON, J.:—The appellants appeal from income tax re-assessments for the taxation year 1963. The subject matter is a so- called "‘dividend stripping’’ or surplus stripping’’ transaction of Allied Heating Supply Ltd. (a company incorporated under the laws of the Province

CATTANACH, J.:—This is an appeal under the Estate Tax Act from an assessment in respect of the estate of Charles 8. Christie, who died testate at the City of Saint John, in the Province of New Brunswick on August 10, 1964, by

Gibson, J. :—For about forty years before October 1, 1961, the decedent W. J. Fraleigh carried on a construction business in the City of Hamilton, Ontario, as an individual proprietorship. On October 1, 1961, he transferred certain of the assets of this

GIBSON, J.:—J. N. Sissons appeals from income tax re-assessments for the taxation years 1962 and 1963 whereby he was re-assessed for income tax by the inclusion as taxable income of an item of $57,000 in 1962 and an item of $30,000 in 1963, being

GIBSON, J.:—As at December 31, 1961, Consumers Distributing Company Limited had loaned the appellant $18,477.17. The appellant at that time owned beneficially all the issued shares of Consumers Distributing Company Limited. On April 15, 1962, the appellant caused to have