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

Jerome, ACJ:—This action is brought by way of appeal from assessments made under the Income Tax Act, RSC 1952, c 148 (am SC 1970-71-72, c 63) for the plaintiff’s 1977 and 1978 taxation years, and came on for trial before

Dubé, J:—Il s’agit ici d’une opposition de la part de dame Pauline Drouin- Chouinard à la saisie-exécution d’un immeuble situé à Verdun, P Q.

Walsh, J:—The issue in the present case was whether the sum of $6,072,595 paid to the plaintiff in its 1974 taxation year and $725,221 paid in respect of costs in its 1975 taxation year, said amounts resulting from a judgment rendered in

Heald, J:—We are not persuaded that the learned trial judge committed any reversible error. The appeals are therefore dismissed. Since they were argued together, the respondent is entitled to a single set of costs.