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.

Cullen, J.:—The appellant has strongly held political views and seeks to head up a party and/or convince others of the correctness of these views. To this end she has spent some of her income, and now claims deductions for expenditures made. I

McNair, J. [ORALLY]:—This is the motion of the applicant, Bonnie E. Danielson, pursuant to subsection 225.2(2) of the Income Tax Act for the determination of the question whether a direction by the Minister to the taxpayer to pay

Mahoney, J.:—The respondent has commenced a number of actions against the appellant and a related Canadian company arising out of the fraudulent misrepresentation of the value of goods sold by the appellant to the Canadian company and imported from the

Muldoon, J.:—It will be noticed by anyone who sees the documents on the Court's file of these proceedings, that one of the references preceding the title of action (style of cause), as formulated by the applicant’s solicitors, announces: “AND IN THE

Pratte, J. (MacGuigan, J. concurring) [TRANSLATION]:—In each of these two cases Her Majesty is appealing from a judgment of the Trial Division allowing an appeal by one of the respondents from income tax assessments for the 1976, 1977