M J Bonner [ORALLY]:—The appellant appeals from assessments of income tax for the 1979 and 1980 taxation years. On assessment the Minister disallowed the deduction of rental losses on a house owned by the appellant. During the period for which losses were claimed,

Bonner, TCJ [ORALLY]:—I will now give my reasons for judgment in the Sumcot appeals. First I would observe, Mr McGarva, that if you do not have a wristwatch — they are cheap these days — you should get one. It is the duty of counsel to arrive

Walsh, J:—This is a tax appeal against a notice of reassessment dated July 7, 1977 reassessing plaintiffs income tax for his 1974 taxation year. An appeal was brought to the Tax Review Board which by judgment dated November 16, 1982 dismissed the

Mahoney, J:—This is an appeal by leave from a decision of the Tariff Board on the following question of law:

Cullen, J:—This action is by way of an appeal from The Tax Court of Canada, Mr Lucien Cardin, QC, PC, sitting as Chairman. It was agreed between the parties to accept the evidence taken on Friday, the 22nd day of July 1983 before the

Strayer, J:—An authorization to enter and search was issued on behalf of the Minister of National Revenue on August 11, 1983 with respect to premises and automobiles where relevant documents belonging to the applicant herein were thought to be located.

Griffiths, J [ORALLY]:—The applicant seeks an order of prohibition prohibiting His Honour Judge Lampkin or any other Provincial Court judge from hearing charges against the applicant. The ground on which such prohibition is sought is that the charges against

Walsh, J;—This action concerns recaptured capital cost allowance added back by the Minister in reassessing plaintiff for his 1976 taxation year during which he sold to the city of Montreal certain property bearing Nos 5290 to 5298 Henri- Julien Street

Hugessen, J:—The issue in this appeal is very narrow. Do the words “taxable income earned in the year” as they appeared in paragraph 124(2)(b) of the Income Tax Act as it was in force in 1974* [1] allow

Rouleau, J:—The issue is whether or not the profit realized from the sale of shares held in Hearne Coppermine Explorations Limited, by all three plaintiffs, was a capital gain and therefore not subject to tax under the provisions of the