Collier, J:—In November of 1955 Harold and Jacob Borinsky, brothers, along with Max Borinsky, Jacob’s son, bought a farm of roughly 154 acres. The purchase price was approximately $175,000. By 1969, about 140 acres remained. In that year the property was

Maguire, DJ:—On the hearing of this appeal, and with the consent of counsel for the Crown, Her Majesty the Queen was substituted as defendant in the place of the Minister of National Revenue.

Dube, J:—The issue to be determined in this case is whether the defendant can set off against the plaintiff’s claim for drawbacks the unrelated indebtedness of Rapid Data Systems & Equipment Limited for income tax and excise tax which arose prior

Addy, J:—The plaintiff is appealing a decision of the Tax Review Board under which the Minister’s assessment was reversed and a claim for expenses by the defendant company in the amount of $128,000 was allowed for the taxation year 1971.

The Chief Justice (concurred in by Pratte and Ryan, JJ) (judgment delivered from the Bench):—This is an appeal from a judgment of the Trial Division dismissing, with costs, an appeal against reassessments of the appellant under Part I of the

Walsh, J:—This is a petition to strike paragraphs 2 to 6 inclusive and paragraphs 14 and 16 of plaintiff's statement of claim pursuant to Rule 419 of the Federal Court Rules. The proceedings concern reassessments made on January 14, 1974 of

Urie, J:—This is an appeal from the judgment of the Trial Division ordering the appellant to refund to the respondent the sum of $474,008.59. The respondent cross-appeals from the failure of the trial judge to order (a) the repayment by the

The Associate Chief Justice:—In this action, three separate applications have been made on behalf of the Crown for orders under Rule 464(1) requiring persons who are not parties to the action to produce and permit the inspection and copying

Martland, J (orally for the Court):—We are all of the opinion that this appeal fails. It is dismissed with costs.

Collier, J:—In June 1971 the defendant bought a parcel of land near Abbotsford, BC. In June of the next year he sold a 7-acre portion of the parcel. There was a gain in the amount of $31,097. The Minister of National Revenue included