Dubé, J.:—The only issue left to be resolved in this income tax appeal is whether all pipes and valves located between the outlet connection of the main pipeline and the compressor stations (and the meter stations) are to be treated as an

Jerome, J.:—This is an action pursuant to section 172 of the Income Tax Act by way of appeal from a decision of the Tax Court of Canada. The matter came on for hearing at Edmonton, Alberta, on October 29, 1986. At

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

Collier, J. [ORALLY]:—The plaintiff is a non-resident corporation. It is a wholly owned subsidiary of another American corporation. The parent manufactures solderless terminals and connectors and electronic wiring devices.

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.

Dubé, J.:—Section 223 of the Income Tax Act provides that the Minister may file a certificate in the Federal Court with respect to an amount payable under the Act which has not been paid, and the certificate has the same

Rouleau, J.:—This is an application for the determination of the validity of the reassessment issued by the Minister of National Revenue to the plaintiff Forest Glenn (Dixie) Limited on June 21, 1981 for the income of a corporation known as "Dixie”

The Chief Justice (Stone, J. concurring):—This is an application to review and set aside a decision of the Tax Court of Canada granting the respondent an extension of time to file a notice of objection to a reassessment of his

Martin, J.:—The plaintiff, Interprovincial Co-Operative Limited, appeals from reassessments by the defendant, the Minister of National Revenue, deleting from the total value of goods dealt in by the plaintiff the value of goods which were shipped by suppliers

Strayer, J.:—This is an appeal from a judgment of the Tax Court of Canada of September 1, 1985, dimissing the plaintiff’s appeal from assessments of his income tax for the taxation years 1981 and 1982. The appeal is in respect of the amounts