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

Pratte, J:—This is an appeal from a judgment of the Trial Division dismissing the appellant’s appeal from an income tax assessment for the 1972 taxation year, made under subsection 48(1) of the Income Tax Act.

Kerr, DJ:—By a reassessment of the respondent’s income tax for the 1972 taxation year the Minister of National Revenue applied paragraph 6(1)(e) and subsection 6(2) of the Income Tax Act, SC 1970-71-72, c 63, as amended, to add

Mahoney, J:—The issue is whether payments, received by the plaintiff, which are deemed by paragraph 214(15)(a) of the Income Tax Act SC 1970-71-72, c 63 as amended by SC 1974-75-76, c 26, subsection 119(2) to be a payment

Dubé, J:—Plaintiff, a corporation in the meat wholesaling business, is appealing from a decision of the Tax Review Board dismissing its appeal from a reassessment by the Minister of National Revenue for the 1975 taxation year.