Reed, J.:—The defendant brings a motion to strike out the plaintiff's statement of claim because the plaintiff has not provided proper discovery of documents before proceeding to trial. Under Rules 447 and 458 of the Federal Court Rules parties are

Pinard, J.:—These are appeals by the plaintiff from the judgment of the Tax Court of Canada dated September 26, 1983 allowing in part defendant's appeals from income tax assessments for his 1977, 1978 and 1979 taxation years.

McNair, J.:—This is an appeal by the plaintiff from the reassessment of income for its 1977 taxation year whereby the sum of $92,795 claimed as a deduction for deferred and unearned franchise income was added to the plaintiff's active business income

Joyal, J.:—On June 2, 1982, Revenue Canada, Taxation, directed that under the provisions of subsection 247(2) of the Income Tax Act, the plaintiffs, Maritime Forwarding Ltd. and Jaans Leasing Limited, be deemed to be associated with

Teitelbaum, J:—This is an appeal, by way of a statement of claim, by plaintiff, Her Majesty the Queen, from a judgment of the Tax Court of Canada.

MacGuigan, J.: —The appellant (erroneously described as the applicant in the style of cause), a publishing company with many publications, appealed to the Tariff Board ("the Board”) decisions made by the respondent that seven of its publications were taxable

Heald, J.: —We do not need to hear you, Mr. Malette and Ms. Brown. We are all of the view that the learned trial judge did not err in concluding, on the evidence before him, that the expenditure by the appellant to acquire

Teitelbaum, J: —William and Albertine Haslam acquired, as joint tenants, 10.82 acres of land situated in the Town of St. Albert, in the Province of Alberta in August 1956 for a sum of $2,500. The purpose of the purchase was to build

Schecter, Ct. S.P.J:—As appears from the above title, there are three separate cases and three accused in the trial before me. The Crown proceeded in case number 27-009753-76 where Maurice Landes is the accused, and, by consent,

Marceau, J. [Translation] : —This appeal, brought on behalf of Her Majesty, is against a judgment of the Trial Division which vacated the assessments of the respondent company made by the Minister of National Revenue for the 1970, 1971 and 1972