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

Davey, CJBC (dissenting):—The respondent bank is the personal representative of the late Hugh Herbert Wolfenden who died on May 26, 1968 while resident and domiciled in the State of Nevada. When he died he owned 400 common shares of no par value

The Associate Chief Justice:—This is an appeal from income tax assessments dated June 10, 1969 whereby amounts of $60,000 and $40,000 deducted respectively for the years 1965 and 1966 as contributions to a pension plan were disallowed and added

Sheppard, DJ:—The issue raises the right of the appellant to deduct as capital from the payments of annuity made in the taxation years 1966 and 1967, by reason of the instalment refund guarantee clause in the policies in question under which the

Cattanach, J:—This matter arose as a consequence of a motion by the defendant for an order granting the defendant leave to enter a conditional appearance to an appeal de novo from a decision of the Tax Review Board dated July

Taggart, JA:-I would dismiss this appeal for the reasons given by the trial judge now reported in 24 DLR (3d) 753; [1972] 2 WWR 518. I wish only to add that the evidence makes it clear that the shares of the deceased were held by

Walsh, J:—This is an appeal from a decision of the Tax Review Board dated May 9, 1972 which maintained the appeal of the taxpayer against assessments dated December 8, 1967 assessing additional income tax in the amount of $1,599.33 for the year

Heald, J:—This is an appeal from assessments of the appellant by the respondent for the 1959 and 1960 taxation years.

Kerr, J:—This is an appeal from a decision of the Tax Review Board dated February 10, 1972 which dismissed an appeal by the taxpayer from an assessment of income tax for his 1969 taxation year.