Halvorson J.: — The applicants seek relief from the continued detention of their financial records by the Minister of National Revenue.

Hugessen J.A. (Desjardins, Décary, J J. A., concurring):— We have very little to add to what was said by the Tax Court judge and by this Court when this same applicant raised the identical point last year. In essence

Robertson J.A. (McDonald, Strayer J J. A., concurring):— This is an appeal from a decision of Judge Bell of the Tax Court of Canada involving the interpretation and application of subsection 55(2) of the Income Tax

Muldoon J. — This case concerns a dispute about an excise tax exemption claimed, and refused, on computer components used in the process of manufacturing aeroplane parts and structures, in particular, the wings. The parties have tendered certain agreed

Linden J.A. (Isaac C.J., McDonald, J.A. concurring): The main issue in this appeal is whether the taxpayer, Continental Bank Leasing Corporation (Leasing), is permitted to take advantage of subsection 97(2) of the Income Tax

Campbell J. —: The decision which I must make is within very narrow limits set by the judicial review application which Ms. Barrons has brought. The decision on which Ms. Barrons seeks the judicial review is that contained within the letter