Cattanach, J:—This is an appeal by the plaintiff from an assessment to income tax made by the Minister of National Revenue for the plaintiff’s 1976 taxation year.

Gibson, J:—The five plaintiff corporations other than Honeywood Limited appeal from assessments for income tax in respect to their respective taxation years 1968 and 1969 and Honeywood Limited appeals from an assessment for income tax for its taxation year

Gibson, J:—This is an appeal from a reassessment for income tax for the taxation year of 1973 of Farquhar Bethune Insurance Limited.

Urie, J:— This is an appeal from a judgment of the Trial Division vacating assessments made by the Minister of National Revenue which required payment of tax and penalties for the 1975, 1976 and 1977 taxation years. These assessments arose as

Urie, J:—This is a section 28 application to review and set aside a decision of the respondent made pursuant to the Excise Tax Act, RSC (1970) c E-13 (hereinafter called “the Act”), wherein he held that two publications,

Dubé, J:—The sole issue to be determined here is whether the sale of plaintiff’s interest in a lot of land in 1974 constituted a disposition of capital property giving rise to a capital gain, as alleged by him, or business income from an

Grant DJ:—This is an appeal by the plaintiff from a decision of The Tax Review Board delivered on September 12,1978 whereby it allowed in part an appeal from the reassessment of the defendant’s income tax returns for the year 1974 and referred

Grant, DJ:—This is an appeal by the plaintiff from a decision of the Tax Review Board dated December 13,1977, whereby it allowed the defendant’s appeal from the reassessment of his income tax returns for the year 1975 by the Minister of National

J Jerome, ACJ:—In this case the facts are agreed and there is no dispute.

Maguire, DJ:—This matter came before me at Regina, Saskatchewan, on October 15, 1980. An event beyond my control has resulted in rather a lengthy delay in delivery of my judgment.