Reed, J:—This action is an appeal against the Minister of National Revenue’s assessments dated March 19, 1981, resulting from elections made by the plaintiff in March 1978, and December 1978, pursuant to the then subsection 83(1) of the Income

Reed, J:—This case concerns the appropriate characterization of business interruption insurance proceeds, received by the plaintiff in its 1974 taxation year, and whether or not the processing allowance accorded by operation of subsection 65(1) of the Income

Heald, J [ORALLY]:—In our view the learned Trial Judge did not err in holding that the provisions of paragraph 7(1 )(a) of the Income Tax Act apply to the factual situation in this case. We also think he was correct in

MacGuigan, J:—This is an appeal from a judgment of the Trial Division dismissing the appellant’s appeal from an assessment made by the Minister of Na- tional Revenue which disallowed the deduction in respect of its 1974 taxation year of the amounts

Rouleau, J:—A number of files of the solicitors Stitt, Baker & McKenzie who are the solicitors of record for the applicant in this matter, were seized by the Department of National Revenue pursuant to subsection 232(4) of the Income Tax

Stone, J:—The questions for decision on this appeal arise out of seizures at the instance of an officer of the Department of National Revenue of certain goods belonging to the appellant numbered company by the sheriffs of the counties of Hastings and Gray in

Pratte, J:—This is an appeal from a judgment of the Trial Division dismissing an action brought by the appellants in respect of seizures of documents made under subsection 231(4) of the Income Tax Act and section 443 of the

McNair, J:—This is an appeal by the taxpayer from a decision of the Tax Review Board dismissing an earlier appeal from an assessment of income tax for the 1973 taxation year.

Bergeron, J:—This Court is seized with an appeal by the Crown, under Part XXIV of the Criminal Code, from a judgment rendered on December 14, 1982, by the Court of the Sessions of the Peace of Montreal, acquitting respondents of

Muldoon, J:—This is an appeal from a decision of the Tax Review Board delivered on May 20, 1981. The parties filed a statement of agreed facts, which, with a few corrections mentioned by counsel now incorporated in it, and some abridgement, is recited below.