Reed, J:—This is an appeal from a decision of the Tax Court of Canada finding that the plaintiff was not entitled to deduct $62.51 from her taxable income for the 1980 taxation year. As can be surmised, the amount of $62.51 is not the

Cullen, J:—On Monday, January 24, 1985, counsel for the defendant filed with this Court

(1) Joint Application for Leave of Court to set down hearing for special case; and

Cullen, J:—This is a motion by the applicants for an order pursuant to sections 24 and 52 of the Canadian Charter of Rights and Freedoms. The allegation by the applicants is that subsections 247(2) and (3) of the

Mahoney, J:—In the circumstances of the present case, having particular regard to the undisputed evidence as to the respondent's physical and mental conditions during much of the period in issue, we are not persuaded that the learned Tax Court judge

Le juge Denault:—Le 18 décembre 1984, le juge Rouleau a accordé une requête pour ordonnance provisoire de constitution de charge immobilière, en vertu de la Règle 2400 des Règles de la Cour fédérale dans les termes suivants:

The Court:—This is an appeal from the Court of Appeal of Quebec. The appellant is a trustee in bankruptcy who acquired the right to sell goods which had been purchased by the bankrupt company. He argues that the company incurred liability to

Urie, J (Heald, J concurring):—For the reasons given in the appeal of Gurd's Products Company Limited, Court File No A-366-81, a copy of which is attached hereto, I would allow the appeal with costs both here and below,

Muldoon, J:—The above double styles of cause are displayed because of the Associate Chief Justice's orders pronounced, with the parties' consent, on November 1983, that the trials be heard together and on common evidence.

Urie, J (Heald, J concurring):—This appeal from a judgment of the Trial Division was heard together with appeal, Court File No A-367-81, Her Majesty the Queen v Grandson Holdings Inc. The appeals are from judgments

MacGuigan, J:—The question for determination on this appeal is whether a taxpayer who does not own timber or cutting rights is nevertheless entitled to an investment tax credit on equipment used to build logging roads and to perform related site services