Smith, DJ:—This is an appeal by the plaintiff, by way of trial de novo from the decision of the Tax Review Board, which allowed the defendant’s appeal from a reassessment of her income by the Minister of National Revenue for

Le Dain, J:—The section 28 application must be dismissed for lack of jurisdiction on the ground that a requirement for information or documents issued under subsection 231(3) of the Income Tax Act, SC 1970-71-72, c 63. is

Le Dain, J:—This is an appeal from a judgment of the Trial Division which dismissed applications for certiorari and an action for a declaration challenging the validity of requirements for information under subsection 231(3) of the Income

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.