Joyal, J.:—This is an application to vacate a direction by the Minister of National Revenue made pursuant to subsection 225.2(1) of the Income Tax Act, S.C. 1970-71-72, c. 63. It arises from the enactment by Parliament in 1985 of

Urie, J.:—This is one of two appeals argued together in this Court and tried together, on agreed statements of facts, in the Trial Division. In the two actions Mr. Justice Muldoon rendered judgment after trial in the sum of $6,836.36 in favour

Rouleau, J.:—This is an appeal commenced by way of statement of claim pursuant to section 172 of the Income Tax Act, S.C. 1970-71-72, c.63 as amended, against a decision of the Tax Review Board (now the Tax Court of

McNair J.:—This is an appeal by the plaintiff from the Minister's reassessments of tax for the 1969, 1970, 1971 and 1972 taxation years whereby certain claimed expenses were disallowed and added back into income. The expenses in question can be broadly

Rouleau, J.:—This is an appeal commenced by way of statement of claim pursuant to section 172 of the Income Tax Act, S.C. 1970-71-72, c.63 as amended, against a decision of the Tax Court of Canada dated January 25, 1984

Phelan, J.:—Presented to me is the application for the issue of a warrant pursuant to the provisions of section 231.3 of the Income Tax Act (R.S.C. 1952, c. 143, as amended to February 13, 1986) in respect of the above,

Martin, J.:—This matter came on for hearing at St. John’s, Newfoundland, on June 17, 1986, by way of appeal from a reassessment by the defendant of the plaintiff’s taxable income for its 1977 taxable year in which the defendant disallowed deductions of

Teitelbaum, J.:—This is an appeal, by means of a direct action, of a decision rendered by the Chairman of the then Tax Review Board, L-J. L. Cardin, Q.C. The decision was rendered on June 20, 1983 dismissing Mansell Nellis’ appeal from assessments

Marceau, J.:—I agree with my brother MacGuigan that this appeal must succeed. The learned trial judge has reached his conclusion on the sole basis that precast polymer concrete in the form of a median strip on a highway constitutes a separate

Urie, J:—We will not need to hear you Mr. Leslie. We are all of the opinion that Mr. Justice Muldoon, the trial judge, having carefully and accurately analyzed the agreed statement of facts and having applied the jurisprudence relating thereto, reached