Collier, J:—At the end of the hearing of this action in Dawson Creek, BC on July 27, I dismissed the plaintiff’s appeal. I said written reasons would be given. They now follow.

Grant, DJ:—This is an appeal from the notice of confirmation by The Honourable Minister of Revenue dated April 2, 1976 confirming a reassessment of the plaintiff's income tax returns for the year 1973. At the conclusion of the evidence and argument

Collier, J:—This is an appeal by the taxpayer from a decision of the Tax Review Board. The grounds advanced in this Court are quite different from those put before the Board.

Collier, J:—This is an appeal by the plaintiff, through the Minister of National Revenue, from a decision of the Tax Review Board.

Sweet, DJ:—In the first of the above-styled actions [T-3456-76] the plaintiff appeals against a reassessment under the Income Tax Act for the 1972 taxation year. In the second [T-3457-76] it appeals against a reassessment made for the

The Associate Chief Justice:—This is an application under Rule 419(1 )(d) for an order striking out the sentence:

Maguire, DJ:—The plaintiff seeks recovery from the defendant of a substantial sum for customs duties and forfeitures under the Customs Act, RSC 1970, c C-40, as amended, and for sales tax under the Excise Tax Act,

Collier, J:—The Minister of National Revenue included in the defendant’s taxable income for 1967 an amount of $50,634.05. The Minister applied subsection 8(1) of the Income Tax Act.* [1] The relevant portions of that

Cattanach, J:—These are appeals from assessments of the appellant by the Minister to income tax for its 1963 and 1965 taxation years.

Le Juge Marceau:—Cette action—prise à l’encontre d’une décision de la Commission de Revision de l'impôt qui a rejeté l’appel de la demanderesse contre la cotisation d’impôt dont celle-ci avait été l’objet, le 21 mars 1972—ne met en cause aucune