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Many of the backers became dis- gruntled and were not prepared to put any more money into the company, and Mr Freud himself decided to advance certain funds to the company. ...

In assessing the appellant for his 1971, 1972, 1973 and 1974 taxation years, the respondent relied, inter alia, on the following assumptions of facts: (a) During the 1971, 1972,1973 and 1974 taxation years, the appellant was carrying on various businesses; (b) During the 1971, 1972, 1973 and 1974 taxation years, the appellant derived and received income as outlined in Schedule A attached hereto from the carrying on of these various businesses; (c) When the appellant filed his income tax returns for the 1971, 1972, 1973 and 1974 taxation years, he failed to report the said income outlined in Schedule A; (d) On December 21,1971, the appellant admitted having earned income in 1971 for an amount of $1,000 from Lino Simaglia for protection services; (e) During the 1972, 1973 and 1974 taxation years, the appellant also received in each year an amount of $1,000 from Lino Simaglia for protection services; (f) On May 2, 1972, the appellant admitted having earned income in 1972 for an amount of $21,500 for a participation in an Easter Eggs operation; (g) On September 9, 1972, the appellant admitted having earned income in 1972 for an amount of $10,000 from a narcotic operation; (h) During his 1972 taxation year, the appellant undertook to commit an assault on behalf of Michel Cutone, and on July 11,1972, the appellant admitted having earned income in 1972 for an amount of $375 for such services; (i) On December 19,1973, the appellant admitted having earned income in 1973 for an amount of $500 from litigation settlement for Luigi Salavatore; (j) The appellant also earned an additional amount of income in 1973 of $3,700 from the litigation Settlement mentioned in subparagraph (i); (k) On July 23,1974, the appellant admitted having earned income in 1974 for an amount of $1,200 representing his share in a junket operation as a partner with Vincent Cotroni, Michel Pozza, Nicholas Di Iorio and Irving Goldstein; (l) On August 10, 1973, the appellant earned income for an amount of $2,000 from Vincent Cotroni as a profit from junket operations; (m) During his 1973 taxation year, the appellant settled a dispute for Giovanni Proetti and earned income for an amount of $500 in consideration of his services in that matter; (n) On December 13,1973, the appellant admitted having earned income in 1973 for an amount of $100,000 in the St-Martin shopping center operation; (o) During his 1973 taxation year, the appellant received an amount of $500 from Nick Maturo in consideration of his undertaking to commit an assault on a person living in Italy; (p) During the 1974 taxation year, the appellant earned income for an amount of $2,800 in the course of an Easter Eggs operation with Lino Simaglia; (q) During the 1974 taxation year, the appellant received an amount of $2,500 for having scared a person in order to settle a litigation on behalf of Abe Isaif: (r) All the above-mentioned admissions were made by the appellant in his business premises. ...

It is is further submitted that the Appellant’s failure to realize that the amount of $4,752.58 in question was interest revenue that should have been reported as such and was not merely a portion of the proceeds of dis- position of the property did not amount to a knowing or grossly negligent omission of interest revenue from his 1972 income tax return. ...

The appellant, as well as being vice-president, was in charge of maintenance of the hundred buses. 3.3 During the three years which preceded the sale of the appellant’s shares, evidence was presented that there was almost constant dis- agreement between the two shareholders in the company. ...

His choice of the $50,000 does not provide a basis for describing the transaction as producing “proceeds of dis-position”, as argued by the Minister. ...

The lessor is responsible for structural defects in the buildings, including the replacement or repair of broken or leaking water or gas pipes, electric wiring or fixtures, lavatories, radiators, heating and air-conditioning apparatus, but is not responsible for damage to persons or property in the premises, whether caused by non-repair, dis-repair, or negligence of the lessor, its servants or agents, unless the lessor disregards a reasonable notice thereof and fails to repair. ...

Dr Barr reported having suffered losses from 1959 to 1965, claiming a loss of $3,178 for 1965 of which $885.43 was dis- allowed on the ground that it represented a number of items of expenditure for personal or living expenses for the upkeep and maintenance of his private residence rather than for earning income from the orchard operations. ...