Grant, DJ:—This is an appeal by the plaintiff pursuant to subsection 172(2) of the Income Tax Act in respect of assessments of its returns for the years 1975 and 1976 made by the Minister of National Revenue dated August 22,

Morden, JA:—In this appeal we are primarily concerned with the proper interpretation of subsection 231(4) of the Income Tax Act, RSC 1952, c 148 as enacted by SC 1970-71-72, c 63 section 1. This provision and subsection (5),

The Court:—The submissions made on behalf of the appellant have not pursuaded us that there was any error in law in the result reached by the Federal Court of Appeal. The appeal is dismissed with costs.

McMeekin, DCJ:—The corporate and individual accused are jointly charged as follows:

Addy, J:—These two cases were, on consent, ordered to be tried together on common evidence. Both appeals involve income tax assessments for the 1975 taxation year of the plaintiffs. The facts are really not in issue.

Hughes, CJNB:—The question raised by this appeal concerns the priority, if any, of the claim of Her Majesty in right of the Province of New Brunswick as represented by the Provincial Tax Commissioner (herein referred to as “the Crown”), in respect

Grant, DJ:—This is an appeal by the Crown from a decision of the Tax Review Board dated April 5, 1979, whereby the Board allowed the defendant’s appeal from a reassessment of her 1976 income tax return made by the Minister of National Revenue

Clement, J:—This appeal arises out of an authorization of seizure given in February 1975 under subsection 231(4) of the Income Tax Act, as amended by SC 1970-71-72, c 63, resulting inaveryextensiveseizureof documents of the appellants. The

Grant, DJ:—This is an appeal by the plaintiff from reassessments of his taxable income under the Income Tax Act in respect of the year 1977 by the Deputy Minister of National Revenue whereby the latter adjusted the same to

Mahoney, J:—The only issue is whether an amount received by the plaintiff in connection with the termination of his employment was income from an office or employment as determined by the Minister of National Revenue. If so, it was properly included