Judson, J (all concur):—The question to be determined in this appeal is whether the respondent Ernest G Stickel qualifies for exemption from Canadian income tax on his teaching income earned in Canada beginning July 1, 1967, and ending June 30, 1969.
Cattanach, J:—This is an appeal by way of statement of claim by the plaintiff from an assessment to income tax for its 1971 taxation year by the Minister of National Revenue.
Sheppard, DJ:—The issue is whether a gain realized by the plaintiff in the taxation year 1968 is capital as realized from an investment, which the plaintiff contends, or is taxable income as contended by the Minister of National Revenue, in respect
Walsh, J:—This is an appeal by plaintiff from a decision of the Tax Review Board dated June 6, 1973 maintaining. defendant’s appeal of the assessment for its 1968 taxation year and referring same. back to the Minister of National Revenue for
Collier, J:—The plaintiff sues to recover from both defendants the sum of $1,715 alleged to be owing to the Crown by virtue of certain provisions of the Excise Tax Act, RSC 1970, c E-13 and amendments.” [1]
Forget, J:—Se prévalant des dispositions de l’article 95 de la Loi du ministère du revenu (Lois du Québec 1972, chapitre 22), The Montreal Copy Centre Ltd. demande à cette Cour d’annuler pour une partie la cotisation que lui transmettait l’intimé le
Walsh, J:—This is an appeal from a decision of the Tax Review Board made November 7, 1972, rejecting plaintiff’s appeal for its 1968 tax year and maintaining a reassessment dated September 14, 1971, amending reassessment date January 26, 1970, adding to
Thurlow, J (per curiam—judgment delivered from the Bench):— This is an appeal from a judgment of the Trial Division which confirmed a reassessment of income tax for the year 1969. The issue in the appeal is whether the appellant is
Collier, J:—This is an appeal by the plaintiff from a judgment of the Tax Review Board in respect of estate tax. The Minister of National Revenue included in the aggregate value of all taxable property under subsection 34(1) of the Estate
Heald, J:—This is an appeal by the appellant from income tax reassessment by the respondent for the appellant’s 1965 and 1966 taxation years. The issue in the appeal is the applicability or otherwise of subsection 83(3) and (4) of the Income Tax
