Muldoon, J:—The parties here have agreed to submit a special case in lieu of trial and have presented an agreed statement of facts followed by a question of law. Their agreed statement of facts runs as follows:

Robins, JA:—This is an appeal by the Minister of Revenue (“the Minister”) from a judgment pronounced on December 8, 1982, which allowed an appeal by Mattabi Mines Limited (“Mattabi” or “the Company”) from a decision of the Minister made pursuant to

Reed, J:—The plaintiffs claim in this case is an appeal from the assessment for income tax for the 1950 taxation year. I will first summarize the facts. In 1950, the plaintiff acquired shares in Quesabe Mines Limited in his own name and in his wife’s

Pratte, J [ORALLY]:—We have not been persuaded that the decision of the Trial Judge should be interfered with. The appeal will therefore be dismissed with costs.

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