Bélanger, J.*—The Court, having heard the parties through their respective attorneys, on the merits of the present case, having examined the proceedings, the exhibits filed, the evidence adduced and on the whole deliberated:
Walsh, J:—This is an appeal from the decision of the Tax Appeal Board dated March 30, 1971, dismissing the taxpayer’s appeal with respect to its assessment for the 1966 taxation year.
Catianach, J:—This is an appeal by the appellant from its assessment to income tax by the Minister of National Revenue for its 1969 taxation year.
The Chief Justice of British Columbia (all concur):—As a step in a plan to effect an estate “freeze”, the late William Mann of the City of Vancouver caused the incorporation of Mann Investments Limited. The objects of the Company were to invest in stocks
Pratte, J:—The plaintiff is appealing from a decision of the Tax Review Board, which upheld the decision of the Minister of National Revenue to add to the declared income of the plaintiff for the years 1967 and 1968 the sum of $17,230.70 for
Sweet, DJ:—This is an appeal from the. decision of the Tax Appeal Board allowing the respondent’s appeal against the respondent’s income tax assessments for the 1966 and 1967 taxation years.
Sweet, DJ:—This is an appeal from the reassessment of income of the appellant for the taxation year 1968. The notification by the Minister under section 58 of the Income Tax Act indicates that in particular the assessment was
Collier, J (orally):—This is an appeal by the appellant taxpayer against a reassessment by the respondent Minister whereby the respondent added to the taxable income for the year 1969 of a company called Trendline Construction Limited (hereafter “Trendline”) the
Pratte, J:—This is an appeal from a decision of the Tax Review Board upholding the decision of the Minister of National Revenue tb claim an amount of $3,036.75 from the appellant by virtue of the Estate Tax Act, RSC 1970, c E-9.
Walsh, J:—This appeal relies on the application of subsection 83(3) of the old Income Tax Act, RSC 1952, c 148, which excludes from income:
