Killeen, D.C.l.:—The applicant, Mary Constance Wright, seeks a declara- tion that the sum of $18,002.16 now in the hands of the sheriff of the County of Middlesex and arising from a seizure made pursuant to a writ of execution filed by the Federal

McNair, J.:—There are two points involved in this action by way of appeal and cross-appeal. First and foremost is the question whether golf greens and tees are depreciable assets within the meaning of the Income Tax Act and

Rouleau, J.:—This is an appeal by the plaintiff against an income tax reassessment dated May 15, 1979 and confirmed on December 10, 1979 with respect to the 1976 and 1977 taxation years wherein the Minister of National Revenue added to the

Strayer, J.:—The plaintiff appeals with respect to reassessments made of his income by the Minister of National Revenue in respect of taxation years 1977, 1978, and 1979. In respect of each of these years the Minister in the reassessments restricted

Reed, J.:—The plaintiff appeals from a decision of the Minister of National Revenue which restricted the farm losses the plaintiff could deduct for his 1978 taxation year to $5,000. While only the 1978 taxation year is in issue, a decision with

Rouleau, J.:—This is an action brought by way of statement of claim. The plaintiff is seeking to have a business investment tax credit which accrued in his 1985 taxation year applied to the federal tax payable in his 1982 taxation year.

Stone, J.:—I think this appeal which is brought under subsection 48(1) of the Customs Act,* [1] R.S.C. 1970, c. C-40 as amended should succeed. The Tariff Board should have heard the appeal on the merits. As the office of

Rouleau, J.:—This is an appeal from a decision of the Tax Review Board delivered on March 12, 1982. The plaintiff, an air traffic controller, was employed by Transport Canada at the Air Traffic Control Tower at Dorval Airport until placed on a

Pinard, J.:—This is a claim on behalf of the plaintiff to recover different amounts from the defendants pursuant to provisions of the Customs Act, R.S.C. 1970, c. C-41, for customs duties, excise tax and forfeiture or penalty.

Henry J. (Orally):—On June 16, 1986, Callaghan A.C.J.H.C. issued four warrants to enter and search the three business premises and the private dwelling of the applicant Thomas A. Corr pursuant to s. 231.3 of the Income Tax Act.