Joyal, J.: —This is an appeal from a reassessment of income of the plaintiff dated September 15, 1985, in respect of its 1980 taxation year.

Cullen, J.: —This is an appeal from reassessments of tax for the plaintiff's 1977, 1978 and 1979 taxation years. In these reassessments the Minister of National Revenue (the Minister):

Martin, J.: —The plaintiff has been reassessed for his 1980 taxation year because, in the view of the defendant, in that year he commenced to use his property at 335 West 27th Street in North Vancouver for a purpose other than for

MacGuigan, J.:—This appeal is brought against the respondent's final decision, set out in a letter of June 5, 1986, that the appellant does not qualify for registration as a charity under the Income Tax Act ("the Act").

Pinard, J. [Translation]:—This is an appeal in the form of an action pursuant to subsections 172(2) and 175(3) of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended, brought by the taxpayer Placements Bourget Inc. after

Reed, J. [Orally]: —1 will deal first with an explanation of my reasons for allowing the evidence with respect to Mr. Bremault's tax assessment to be called. While Mr. McMechan argued that such evidence should not be considered because it

MacGuigan, J.:—This is an appeal, by leave, from the decision of the Tariff Board ("the Board”) on July 15, 1986, that STIM-U-DENT interdental stimulators are subject to and not exempt from the sales tax imposed under subsection 27(1) of the

Dickson, C.J.C. (orally): —It will not be necessary to hear from you Mr. Hubbard.

Taylor, T.C.J.:—This is an appeal heard in Toronto, Ontario on March 21 and 22, 1988, against an income tax assessment for the year 1982. The following agreed statement of facts sets out the dispute:

Brulé, T.C.J.:—The appellant is objecting to an assessment of her 1981 income tax return in which she showed a capital gain, which amount was adjusted lower by Revenue Canada, but which the appellant later said the subject shares of the capital