Urie, J (per curiam) (judgment delivered from the Bench):—This is an appeal from a judgment of the Trial Division dismissing the appellant’s appeal from the respondent’s assessment for income tax for the 1968 taxation year arising out of

Décary, J:—The issue is whether or not the products sold by defendant, being cleaning compounds, solvents and rust and corrosion inhibitors, to the third parties in this case, were sales meeting the requirements of Item 5, Part IX, Schedule III of

Le Dain, J (concurred in by Urie, J):—This is an application under section 28 of the Federal Court Act to review and set aside an order under subsection 231(2) of the Income Tax Act, SC 1970-71-72,

The Chief Justice (dissenting):—This is a section 28 application to set aside a decision rendered by an Umpire under section 84 of the Unemployment Insurance Act, 1971.

Sweet, DJ:—The plaintiff is a private company incorporated under The Corporations Act, 1953 (Ontario) by letters patent dated Septem- ber 16, 1960. The location of its head office as stated in its letters patent was Toronto,

Décary, J:—This is an appeal from an assessment of income tax for the year 1970. In its fiscal period which ended on June 30, 1970 the plaintiff realized an amount of $6,805 on the grant of an easement for a pipe line over its

Mahoney, J:—The issue is the meaning of the phrase “all reasonable and proper costs’’ as used in subsection 178(2) of the Income Tax Act.* [1] A secondary issue is whether this action was properly classified as

Bastin, DJ:—This action is an appeal from the decision of the Tax Review Board delivered February 24, 1976, dismissing the claim by the Minister to assess in the 1970 income tax year as taxable income a gain made by the taxpayer of $33,408

Urie, J:—This is an appeal from a judgment of the Trial Division dismissing with costs the appeal of the appellant from a decision of the Tax Review Board, wherein the learned trial judge dismissed the appellant’s appeal from a reassessment for

Marceau, J:—Appellant is appealing the decision of the Tax Review Board (on gifts} upholding the Minister’s assessment dated August 31, 1971, which required that he pay tax of $17,530 on gifts which he allegedly made during the 1969 taxation year, when