Marceau, J:—The plaintiff, a public corporation, was assessed income tax for its 1969, 1970, 1971 and 1972 taxation years by notices of assessment, each of which was dated April 15, 1975.* [1] The assessments were objected to in

Walsh, J.:—This is a motion seeking an order to strike the mise en cause, Jacqueline Sicotte, from the case on the grounds that plaintiff illegally made her a party to it unnecessarily since no remedy is sought against her.

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