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

The Associate Chief Justice:—In this action, the plaintiffs seek a declaration that their products, solutions for cleaning and maintaining contact lenses, are exempt from taxes imposed under the Income Tax Act, RSC 1970, c E-13, as

Muldoon, J:—The action in which this application is made is taken by way of appeal from a decision of the former Tax Review Board, in which the plaintiff is appellant. The determination of the Tax Review Board was made pursuant to section 174

Walsh, J' -A motion was made by applicant with a request to abridge the time for fiLiig and service of same seeking an order pursuant to section 18 of the Federal Court Act and section 24 of the Constitution

Weatherston, JA:—Zurich Insurance Company insured Troy Woodworking Limited against loss by fire. There was a fire in the insured premises on March 1, 1981, and we are concerned in this appeal with that part of the insurance money that was payable

Houlden, JA [ORALLY]:—The respondent was charged by an information sworn February 1, 1983, that it:

Strayer, J:—

Muldoon, J:—This action arises by way of appeal from a decision of the former Tax Review Board. The presiding member of that board, Guy Tremblay dismissed the taxpayer’s appeal, not on the bais of substantive conclusions on the law and the facts,

Cullen, J:—The issue is whether the profits realized by the plaintiff from the sale of certain properties, were capital gains or income.

The plaintiff is a company incorporated under the laws of the province of Saskatchewan.