Urie, J (concurred in by Pratte, J and Sheppard, DJ) (judgment delivered from the Bench):—The judgment appealed from is that rendered in one of four appeals arising from reassessments for income tax: levied by the respondent, tried together in the Trial
Walsh, J:—This is an appeal from a decision of the Tax Appeal Board dated December 8, 1970 with respect to income tax assessments for appellant’s 1965 taxation year.
Walsh, J:—Plaintiff appeals from income tax assessments for the taxation years ending November 30, 1967, December 31, 1967 and December 31, 1968. Its declaration sets forth that it operates a chain of retail automotive exhaust system installation shops and that as of
Addy, J:—The plaintiff is appealing from a decision of the Tax Review Board dismissing its appeal to that Board. The dispute centres on the following facts: Marie Léonide Landes and Désiré Camille Séguin were married under the system of separation of property pursuant
Heald, J:—This is an appeal in respect of income tax assessments for the taxation years 1966 and 1967 wherein the respondent disallowed a farm loss of the appellant in the sum of $1,034.59 in the taxation year 1966 and in the sum of $1,671.32 in the
Judge Grossberg (orally):—It will not assist me to reserve judgment in this case. It is better if I now give my decision and reasons while the evidence and the arguments of counsel are fresh in my mind.
Gibson, J:—These three appeals were heard on common evidence. The three appellants and one Roderick J Smith, as chartered accountants, carried on their practice in partnership from 1955 to January 15, 1966 when the partnership was dissolved. After that time,
Décary, J (orally):—The point at issue is whether or not a payment equivalent to a portion of a deduction of 2% of the earnings of defendant to a fund to be used partially for income-replacement purposes in case of total disability or
Pratte, J (per curiam) (judgment delivered from the Bench):—Mr Hobson, we have decided not to call on you.
The Chief Justice (per curiam) (judgment delivered from the Bench):—It is not necessary to hear you further Mr Cote. We are all agreed that, on an examination of the evidence as a whole the finding of the learned trial
