Urie, J:—This is an appeal from a decision of the Tariff Board rendered on August 26, 1980. The appeal was heard together with a section 28 application brought by the appellant herein against the same decision of the Tariff Board under Court

Cattanach, J:—These are appeals by the plaintiff from a decision of the Tax Review Board dated April 15, 1976 whereby the assessments of the plaintiff to income tax for his 1971 and 1972 taxation years were confirmed.

Addy, J:—The issue in this income tax appeal involves the manner by which losses of previous years could properly be taken into account for the plaintiff’s 1974 taxation year. Neither the facts nor the figures are disputed but merely the manner of

Walsh, J:—Two motions were brought on in this matter, one being plaintiff’s motion to delete paragraph 8 of its statement of claim, to amend paragraph 12 by substituting for “Hogg Robinson” the words “Hogg Robinson Group Ltd (herein “Hogg Robinson”) and

Cattanach, J:—These are seven appeals from assessments to income tax by the Minister with respect to the plaintiff, Southside Car Market Ltd, (hereinafter sometimes referred to as “Car Market” for purposes of convenience) for its 1976 and 1977 taxation years, with respect

Mahoney, J:—The issue here is the difference in the value of the plaintiff’s inventory as at the beginning and end of its fiscal year ended September 30, 1976. It involves consistency in the valuation of the opening and closing inventories and the

Thurlow, CJ:—This is an appeal from a judgment of the Trial Division which dismissed an appeal from the Tax Appeal Board which had confirmed reassessments of income tax and interest for the years 1974 and 1975.

Chouinard, J:—Ce pourvoi soulève les mêmes questions de droit que l’affaire Bernard Goodman, CA c L’hon William Rompkey et Le Procureur général du Canada dans laquelle jugement est rendu en même temps que

Thurlow, CJ:—This is an appeal under section 60 of the Excise Tax Act from the declaration of the Tariff Board in Appeal No 1488 that “the folddown trailers in issue are trailers for use as homes and as such are entitled

Thurlow, CJ:—The issue in this appeal is whether the respondents, who are non-resident trustees of a trust for non-resident beneficiaries, are liable for income tax in the 1978 taxation year in respect of an amount of $193,500.84 as recaptured capital