Pratte, J.:—The only issue on these appeals is whether the payment of a sum of $65,000 to a partnership named Grovedale Realty Co. (Grovedale) gave rise to a Capital gain in a like amount.

Dubé, J.:—The issue to be resolved in this matter is whether the amount of $560,650 paid to the plaintiff by the United States Fire Insurance Company (“U.S. Fire’) on June 9, 1980 constituted income of the plaintiff, as assessed by the Minister

Cory, J.A.:—The Attorney General of Canada has brought this appeal from a judgment dated February 4, 1985 which set aside a “retention order” made by the Honourable Judge Warrender pursuant to the provisions of subsection 231(2) of the Income

McNair, J.:—This is an appeal by the plaintiff from the Minister’s reassessments with respect to the 1978,1979 and 1980 taxation years whereby benefits received on the exercise of certain stock options were taxed as income in the plaintiff’s hands and

Reed, J.:—These reasons pertain to several motions (two brought by the plaintiff, one brought by the defendant, Amway Corporation), which were all heard together and which are intertwined. A fourth was also heard at the same time but because further

Stone, J.:—The appellant alleges error of law on the part of the Tariff Board in its majority decision of February 23, 1983. By that decision certain goods imported into Canada by the respondent in 1980 from two shipping points in the United

Urie, J. (Heald, J. concurring:)—This is an appeal brought pursuant to section 60 of the Excise Tax Act, (the “Act”) from a decision of the Tariff Board which held that certain pipe, pipeline equipment and related

Rouleau, |.:—The plaintiff was initially incorporated and carried on business in Bermuda as of February 1972; it subsequently incorporated and carried on business in Canada as of June 15,1976. From the taxation years 1976 through 1979, it sought to deduct from

Collier, J.:—The applicant is a British Columbia company carrying on the business of scientific research and development. In April 1985, the company designated, pursuant to subsection 194(4) of the Income Tax Act, S.C. 1970- 71-72 c.

Strayer, J.:—By order of the Associate Chief Justice dated May 28, 1985 these two matters were heard together on common evidence. The plaintiff Boardman appeals with respect to his assessment under the Income Tax Act for 1977 and