Thurlow, C J:—This is an appeal from a judgment of the Trial Division which dismissed the appellant’s appeal from a reassessment of income tax for the year 1975 and upheld the disallowance by the Minister of the appellant’s claim for a

Heald, J:—This is an appeal on a question of law pursuant to leave granted by this Court, from a declaration of the Tariff Board dated January 13, 1982. The respondent manufactures steel at its Lake Erie Development near Nanticoke, Ontario. In that

Thurlow, C J:—The issue in this appeal is whether the appellant, in computing its income for tax purposes for the years 1970, 1971 and 1972, is entitled to deductions for interest amounting to $110,114 in 1970, $9,802 in 1971 and $1,432

Dubé, J:—The issue to be determined here is whether the plaintiff is entitled to deduct an inventory allowance of $1,931,180 in respect of grain of a value of $192,590,327, held by the plaintiff, for its 1977 taxation year.

Clement, D J:—At issue in this appeal is whether interest income received by Marsh & McLennan Ltd (the broker) from short-term investments in its 1976 taxation year was “Canadian investment income” within the definitions of paragraph 129(4)(a) of the

Addy, J:—The plaintiff is suing for a declaration that it is a person to whom a refund of $102,559.26 should be granted for overpayments of sales tax made to the defendant in error under the Excise Tax Act*

Jerome, ACJ:—These actions brought by way of appeals from decisions of the Tax Review Board came on for trial at Calgary, Alberta, on September 21, 1982. The proceedings before the Tax Review Board were conducted in Calgary on February 25, 1980.

Rouleau, J:—The plaintiff, during the years 1971 through 1975, acquired gold bullion and disposed of it in the years 1972 and 1975. The capital gain was declared, less carrying charges related to the financing of the acquisition as well as safekeeping

Nitikman, D J:—On April 14, 1982 plaintiff, a resident of the City of Regina, in Saskatchewan, filed a statement of claim against the defendant in respect of income tax assessments issued against him for the 1977 and 1979 taxation years. The

Dubé, J:—This issue to be resolved here is whether the gains made by the plaintiff from four separate land transactions constitute capital gain as alleged by him, or income as assessed by the defendant. The four parcels of land were separately