Mahoney, J.:—We are of the opinion that the learned trial judge did not err in the result. The facts are fully set out in the judgment below and we agree that the rent in issue was properly to be treated as a capital outlay for

Henry, J. [Orally]:—This matter was argued before me on an urgent basis because the charges under the Income Tax Act against the taxpayer were to have come on for trial in the Provincial Court (Criminal Division) of the

By The Court:—These are summary conviction appeals. The appeals to this court are, therefore, restricted to questions of law. As will be seen, they raise a number of questions of law, the principal one being the validity of the procedure for

Pratte J. (Lacombe, J. concurring) [Translation]:—I concur in most of the opinions expressed by Marceau, J. in his reasons. However, I cannot conclude as he does that the Trial Division lacked jurisdiction to rule on any of the

Collier, J. [Orally]:—This is an appeal from a decision of the Tax Court of Canada. For all practical purposes, it is a new trial.

Mahoney, J.:—We are all agreed that it would be unwise, on the present record, to express concluded opinions on the major issues raised by this appeal, namely whether, in Canada, the advancement of multiculturalism generally or of the cultural interest of an

Collier, J.:—This is an appeal by the plaintiff from a reassessment, by the Minister of National Revenue, in respect of the plaintiff’s 1980 taxation year.

Cullen, J.:—Mary Finochio, hereinafter referred to as “the taxpayer"', is a resident of Hamilton, Ontario. The defendant, represented by the Minister of National Revenue, shall hereinafter be referred to as “the Minister".

J.A. Preston (Prothonotary):—This is an application by the defendant to strike out paragraph 6 of the statement of claim pursuant to Rule 419 on the grounds that it is immaterial or redundant, scandalous, frivolous or vexatious and that it may prejudice,

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 October 30,