The Associate Chief Justice:—This is an appeal by Her Majesty the Queen from a decision of the Tax Review Board, dated February 22, 1972, allowing. the appeal by defendant, Compagnie Immobilière BCN Liée, from an income tax assessment dated

Bastin, DJ:—It was agreed that the trial of the action by Elmer T Carlson and that of Gordon E Carlson should be heard together. Both actions seek to recover a penalty imposed by the Minister of National Revenue for late filing of income

Heald, J:—This is an appeal from the decision of the Tax Appeal Board upholding respondent’s income tax assessments of the appellant for the taxation years 1961 and 1963. The only issue in the appeal is whether certain profits realized by the

Le Juge en chef (oralement au nom de la Cour):—Il ne sera pas nécessaire d’entendre les procureurs de l’intimé.

Nous sommes -tous d’avis qu’il n’a pas été démontré que le jugement a quo est erroné.

Collier, J:—This is an appeal against a reassessment by the respondent for the year 1965. The Minister added to the appellant’s income for that year the sum of $60,851.06, “a deemed dividend from a personal corporation under subsection 67(1) of the

The Chief Justice (orally):—This is an appeal from a decision of the Trial Division holding that the respondent was entitled, in respect of its 1967 taxation year, to the exemption provided for by subsection 83(5) of the Income

Walsh, J:—This is an appeal from a decision of the Tax Review Board dated March 20, 1972 which dismissed the appellant’s appeal! from a reassessment of its income tax for its 1968 taxation year, terminating March 31, 1968, whereby the Minister assessed the net

Thurlow, J:—This appeal arises from an assessment of tax for the 1966 taxation year of the appellant in respect of an amount of $1,- 201,079 referred to in the notice of reassessment as “deficient net revenue of vessel FEDERAL MONARCH recovered

Cattanach, J:—This is an appeal from a decision of the Tax Review Board whereby the assessment of the plaintiff to income tax by the Minister of National Revenue was confirmed on the ground that a gain realized upon the sale of property was

The Associate Chief Justice:—This is an appeal from a decision of the Tax Appeal Board, delivered on November 22, 1963, allowing the appeal of Donat Beaupré from the assessment by the Minister of National Revenue dated June 21, 1967, in