Collier, J:—This is an appeal by the taxpayer from a decision of the Tax Appeal Board. There is also a cross-appeal by the respondent Minister relating to one aspect of the judgment of the Tax Appeal Board.
Collier, J:—In the taxation years under review here (1964 to 1967) the appellant says it was the general partner in a limited partnership with five family trusts as the other partners. Whether there was in fact or in law such a partnership is
Sweet, DJ:—This is an appeal against a reassessment in respect of the late Mr Abe Levine for the taxation year 1965.
Particulars in connection with the reassessment were:
Collier, J:—This is an appeal by the plaintiff against reassessments by the defendant whereby the defendant brought into taxable income for the years 1965 and 1967 the sums of $1,060 and $529.46 respectively. These amounts were received by the plaintiff
Martland, J (orally for the Court):—Since the adjournment yesterday we have had the opportunity fully to consider the submissions made on behalf of the appellant. We are all of the opinion that the judgment of the Exchequer Court was correct. The
Martland, J (orally for the Court):—We are all of the opinion that the decisions of the Tax Appeal Board and of the Exchequer Court were correct. The appeal is dismissed with costs.
Walsh, J:—Appellant is a Canadian corporation which carries on the business of manufacturing, selling and distributing various products in the marking and labelling field, including embossing machines and tapes, addressing machines, pressure sensitive labels and stencils sold
The Chief Justice:—This is an appeal from a judgment of the Trial Division dismissing the appellant’s appeals from his assessments under Part I of the Income Tax Act for the 1967 and 1968 taxation years.
The Chief Justice:—It is not necessary to call on you Mr Hynes. We are in agreement that the appeal fails. Where the relevant facts as of the time of the purchase are considered together with the subsequent events and the affirmations of
Heald, J:—These are appeals from reassessments of income tax payable for the taxation year 1967 in which the Minister of National Revenue seeks to tax as income, the gain realized on the disposition of certain real property owned jointly by two
