Gibson, J.:—The issue of fact to be determined in this case is whether the gain over cost of acquisition resulting from the realization of a real estate purchase is income of the appellant in its 1963 taxation year. If the realization was of an investment

WALSH, J.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board dated May 2, 1968, amending the assessments of the taxpayer for the 1963 and 1964 taxation years, both dated October 19, 1966, by deleting

Pigeon, J. (all concur) :—In 1963 and 1964 appellant, then known as Monarch Fine Foods Limited, was manufacturing margarine. By its petition of right it seeks to recover the sum of $355,412.48 paid under protest for sales tax in respect of the sale

DUMOULIN, J.:—At the start of this trial, a joint motion was made by the litigants that evidence adduced in the instant case should also apply to the two other appeals, namely numbers B-1870 for the 1964 taxation year and B-1871 for the 1965 taxation

CATTANACH, J.:—In this appeal from a decision of the Tax Appeal Board dated February 22, 1966, whereby the respondent’s appeal with respect to assessment for income tax for the respondent’s 1963 taxation year was allowed and the assessment vacated, the sole

THURLOW, J.:—This is an appeal from a re-assessment of income tax in respect of profits of $1,255,144 realized by the appellant in its 1963 taxation year. The issue between the parties in respect of this amount, as stated in the agreed statement of

JACKETT, P.:—This is an appeal from the assessments of the appellant under Part I of the Income Tax Act for the 1959, 1960, 1961 and 1962 taxation years. The sole question involved is whether the appellant is entitled to capital cost allowance in respect of additions and improvements to its production plant made in the period from 1956 to 1960 at a total cost of $1,932,150.

SHEPPARD, D.J.:—This appeal is by the applicant, Calona Wines Ltd. from a declaration of the Tariff Board, on the alleged ground (a) that in respect of the wines ‘‘ Crackling Vin Rose’’ and “Crackling Burgundy’’, there should be levied the excise tax on

CATTANACH, J.:—This is an appal from the assessments to income tax dated September 15, 1965 for the 1963 taxation years ending March 31, 1963 and August 27, 1963 of Polestar Developments Limited, a predecessor corporation of Oakville Developments (Toronto) Limited

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board dated November 30, 1967 whereby an appeal from an assessment by the Minister under the Estate Tax Act, Statutes of Canada, 1958, c. 29 was allowed.