Walsh, J:—This action was heard on common proof with five other actions, No T-3319-81 — Carole I Dickinson v The Queen, No T-3322-81 — Brian C Hill v The Queen, No. T-2031-81 —

Joyal, J:—This is an action for payment of moneys due and owing to the Crown by the defendant on the duties and sales tax assessed under the Customs Tariff* and the Excise Tax Actf The trial of the action

Pratte, J:—The only issue on this appeal is whether the Trial Division was right in holding that, in computing his capital gain from the disposition of gold bullion, the respondent could deduct, as part of his cost, interest on the unpaid portion of the

Walsh, J:—This case came for trial at the same time and on the same evidence as T-2209-80, the action bearing number T-2208-80 concerning plaintiffs assessment for his 1977 taxation year and that bearing number T-2209-80 concerning his assessments for his

Dubé, J:—Les parties aux présentes s’entendent sur un exposé des faits pertinents et soumettent la cause au tribunal pour adjudication sur la question suivante:

Potts, J [ORALLY]:—This is an application for an order quashing three search warrants and requiring the return of all documents and materials of what soever kind seized pursuant to the warrants, all copies made of the documents and materials and for

Cullen, J:—This action, and one involving Tony Mele Incorporated, came on for trial at London, Ontario on the 15th day of January 1985. Counsel agreed that these two actions be tried on common evidence.

Cullen, J:—This action, and one involving Mr Tony Mele personally, came on for trial at London, Ontario on the 15th day of January 1985. Counsel agreed that these two actions be tried on common evidence.

Hugessen, J:—This is an appeal from a decision of Anderson, Co Ct J, sitting as a “judge” as defined in section 50 of the Customs Act, RSC, c C-40, on an appeal, brought under section 47 of that Act, from a decision of

MacGuigan, J:—The issue in this case is simply stated: the Government seeks to avoid paying the whole amount of a refund otherwise wholly owing to a taxpayer on the basis of a claimed one-year limitation period which it infers from the language