Thurlow, CJ:—This appeal is from a judgment of the Trial Division which confirmed the Minister’s assessment of the appellant’s income tax for the year 1976. The Court heard at the same time an appeal (file A-323-83) from the assessment in respect
Dubé, J [TRANSLATION]:—The object of this application is to strike out the statement of claim on the ground that it discloses no reasonable cause of action, under the provisions of Rule 419(l)(a) of the Federal Court of Canada.
Décary, J [TRANSLATION]:—The fundamental issue in this case is as follows:
Reed, J:—This was an application under Rule 474 for the determination of a question of law with regard to the validity of assessments and reassessments made against the plaintiff taxpayer for the taxation years 1973 to 1977.
McNair, J:—This is an appeal by the plaintiff taxpayer from his tax assessment for the year 1976 in respect of the sale of his farm land in close proximity to the city boundary of Saskatoon, Saskatchewan. The Minister reassessed the subject land at $229,000
Collier, J:—This was a motion, under Rule 344, for special directions in respect of the costs of this action. There is a similar motion in a companion action, Smith v The Queen, T-2444-80.
Collier, J:—This is an appeal from a decision of the Tax Appeal Board. Only the 1974 taxation year is before the court.
Stone, J:—This action, together with the action in Court No A-758-81 were tried together on common evidence before Addy, J at Toronto on September 10, and 11, 1981 and were argued together on appeal. They each concern attacks upon separate assessments made under
Urie, J:—This appeal is from a judgment of the Trial Division [now reported at [1983] 1 FC 314] which allowed the appeals of the respondent from assessments made by the Minister of National Revenue in respect of the respondent’s 1971, 1972, 1973
The Chief Justice:—This is an appeal under section 60 of the Excise Tax Act from a decision of the Tariff Board which declared, on an application under section 59 of the Act, that the plastic or wooden soft drink cases
