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

Dube, J.: —In reassessing the plaintiff for his 1980 taxation year, the Minister of National Revenue added as a taxable benefit the sum of $235,500 being the amount by which the fair market value of 6,000 shares at the date of the

Austin, J.: —This is an appeal by the respondent and a cross-appeal by the applicant from the judgment of the Honourable Judge Killeen dated October 6, 1986. The factual background is very fully and accurately set out in the reasons of the

Cullen, J: —This is an appeal by way of statement of claim from a notice of determination of a loss issued by the Minister of National Revenue (the Minister) on November 2, 1982. This notice reduced the plaintiff's noncapital losses for

Cullen, J.: —This is an appeal by way of statement of claim from notices of reassessment issued by the Minister of National Revenue (the Minister) for the tax years 1976,1977, 1978 and 1979. The reassessments are in respect of the plaintiff's

Urie, J. (Heald, J. concurring):— In this appeal from a judgment of the trial division rendered by Strayer, J. in which he allowed the appeal of the respondent from reassessments for income tax made by the appellant for the

MacNair, J.:—This action and T-2941-83 are appeals by the plaintiff from reassessments of its income for the 1978 and 1979 taxation years which, by agreement, are to be heard and tried on common evidence.