Taylor, T.C.J.: —This is an appeal heard in London, Ontario on October 16, 1987 against an income tax assessment for the year 1982, in which the Minister of National Revenue taxed on a “capital gain” basis certain proceeds realized by the

Bonner, T.C.J.:—The appellant appeals from an assessment of income tax for the 1981 taxation year. In his return of income for the year the appellant reported the financial results of his activities as an "Author & Lecturer" as follows:

Taylor, T.C.J.—This is an appeal heard in London, Ontario, on October 14, 1987 against an income tax assessment for the year 1984, in which the Minister of National Revenue disallowed an amount of $7,609.38 as travel expense, claimed as a deduction

Heald, J.: —While not necessarily subscribing to all of the reasons of the learned Tax Court judge, we have not been persuaded that he committed any error reviewable under section 28. Once it has been found that there has been no

Misener, Dist. Ct. J.: —This proceeding is, in effect, a motion to quash an appeal that the Crown has launched from the acquittals of Mr. Sommers directed on February 16, 1987 by His Honour Judge Charles, a judge of the

Mahoney, J.:—This is an appeal from a reported judgment of the Trial Division, [1987] 2 C.T.C. 79; 87 D.T.C. 5338. The matter proceeded to trial on an agreed statement of facts which is fully reproduced in the trial judgment. The essential facts

Grange, J.A.: — This is an appeal pursuant to leave granted by this Court, from the order of Mr. Justice Trainor on a case stated to him by Provincial Judge Langdon relating to the constitutional validity of subsection 231(3) of the

Trainor, J.:—This stated case is a test of the constitutional validity of subsection 231(3) of the Income Tax Act, R.S.C. 1952, c. 148 (am. 1970-71-72, c. 63), as amended, when read in the light of section 8 of the

Peter A.K. Giles, A.S.P.:—The motion before me on behalf of the defendant was pursuant to Rule 419(1)(a) for an order striking out the statement of claim as revealing no reasonable cause of action.

Reed, J.: —The issue in this case is whether certain expenses incurred by the plaintiff during the 1980 and 1981 taxation years are business expenses. The business to which they are alleged to relate is the operation of a campground as