Reed, J.:—The issue in this case is the proper classification for capital cost allowance purposes of certain equipment purchased by the taxpayer in the 1982, 1983 and 1984 taxation years. That equipment is described as follows: D8 Caterpillar Tractor; D7G

Reed, J.:—The issue raised by this appeal (trial de novo) concerns the extent to which certain sums, arising out of the sale of a property, are exempt from capital gains tax as attributable to the sale of the taxpayer's

Strayer, J.: —This case was tried consecutively with that of Denis Verrier v. The Queen, [1988] 2 C.T.C. 274 and the same argument was applied to both cases.

Strayer, J.:

The Associate Chief Justice: — In these six files, nine motions came on for hearing at Edmonton, Alberta, on December 8, 1987. In the actions in which Her Majesty the Queen and the Minister of National Revenue are defendants,

Walsh, D.J.: —This action came on for hearing by way of trial de novo on appeal by plaintiff from a decision of the Tax Court of Canada, dated August 17, 1984, maintaining defendant's appeal from an assessment of his income for h is

Teitelbaum, J:—The plaintiff, Special Risks Holdings Inc., filed with the Registry of the Federal Court of Canada, on March 4, 1988, a statement of claim wherein plaintiff requests the following:

Martin, J.:—The plaintiff, Signum Communications Inc., is the successor, by way of several amalgamations, of McConnell Advertising Company Limited (McConnell). At issue in this matter is whether McConnell, which was one of the limited partners of the limited

The Associate Chief Justice: —In these actions, brought pursuant to subsection 172(2) of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended, the plaintiff appeals the reassessments for the 1977, 1978 and 1979 taxation

Martin, J.:—The plaintiff appeals the defendant's refusal to allow as a deduction from her 1985 taxable income the sum of $84,774 claimed as a non-capital loss pursuant to the provisions of section 111 of the Income Tax Act which