Callon, J:—In these applications, the applicants seek to quash the order of the Honourable Judge Kane dated the 21st day of June, 1982, on grounds which will appear in these reasons. As the orders in questions were made under certain provisions of

Reed, J:—This is an appeal from a decision of the Tax Review Board which dismissed the taxpayer’s appeal from a reassessment by the Minister for the taxation year 1975. The issue is whether sums received by the taxpayer in that year, as

Reed, J:—This action concerns the treatment of interest expense under paragraph 20(l)(c) of the Income Tax Act, SC 1970-71-72, c 63 as amended. The specific issue is whether a taxpayer can account for interest expense on a cash

Mahoney, J:—This is an application made pursuant to section 28 of the Federal Court Act RSC 1970 (2nd Supp) c 10, and subsection 44(7.3) of the Excise Tax Act, RSC 1970, c E-13 as amended by SC 1980-81, c

Walsh, J:—Plaintiff in these proceedings is a corporation incorporated by Province of Ontario Letters Patent on February 28, 1974, as a corporation without share capital having its head office on the Gull Bay Indian Reserve (No 55), at Gull Bay, Ontario,

Southey J, [Orally]:—This is an application by Mutual Life under section 232 of the Income Tax Act for orders respecting a number of documents seized and placed in the custody of the Deputy Sheriff of the judicial district of

Addy, J:—The plaintiff, an American Company, is appealing an assessment for income tax purposes for 1976.

Reed, J:—This is an appeal from a decision of the Tax Review Board which dismissed the appeal of the plaintiff from his assessment for the taxation year 1977.

Mahoney, J:—We are all of the opinion that the learned trial judge erred in law in holding that Parliament had not, by subparagraph 18( l)(l)(i) of the Income Tax Act, clearly prohibited the deduction of the $8,000 in issue in the

Addy, J:—These six cases were ordered to be tried together on common evidence. They involve the assessments for income tax purposes of a business, namely, Westline Chick Sales, owned by June A Pollon for the year 1980 and of another business, namely, Western