Walsh, J.:—The plaintiffs move for:

Joyal, J.:

Urie, J.:—The judgment appealed from, delivered by the Trial Division, is one of five here under appeal. Those judgments arose from actions taken to appeal reassessments for income tax levied by the respondent against each of the appellants. The actions

Pratte, J. [TRANSLATION]:—As his first argument, Mr. Régnier cited the error allegedly made by the trial judge in assuming that the appellant had the burden of showing that the assessments were incorrect.

Stone, J.:—We do not need to hear you Mr. Bowie. Although it is conceded and we agree that the Board erred in declining to exercise its jurisdiction, we are all of the view that this appeal on the merits must fail.

Walsh, J.:—Applicant has moved in a motion presentable in this Court on May 26, 1986 pursuant to subsection 225.2(2) of the Income Tax Act for the fixing of a date for determination of the question of whether a certain direction

Reed, J.:—This is an application by the Minister of National Revenue for a retention order pursuant to subsection 231.3(6) of the Income Tax Act, R.S.C. 1952, c. 148 as amended. Sections 231 to 231.5 were added to the

Hinkson, J.A.:—This is an appeal from the conviction of the appellant for failure to comply with demands made by the Minister, pursuant to the provisions of subsection 231(3) of the Income Tax Act.

Rouleau, J.:—The issue to be determined: In the year of acquisition, may a taxpayer deduct the entire amount disbursed for prepaid rental for a parcel of vacant land for which the lease extends over a period of some 60 years; or, in the

Teitelbaum, J.:—Plaintiff, Buchanan Forest Products Limited, (Buchanan Forest) by means of a statement of claim, is appealing a judgment of the Tax Court of Canada rendered on the 19th of March 1984. The case before me is on a trial de