Cullen, J.: —This is an appeal from reassessments of tax for the plaintiff's 1982, 1983, 1984 and 1985 taxation years. In these reassessments the Minister of National Revenue (M.N.R.) disallowed the deductions of $10,075, $11,200, $13,173 and $13,359 paid

Urie, J.A.: — The parties hereto have agreed that, despite the small amount involved, this appeal is an important one since it is a test case for a substantial number of other potential appellants whose appeals from assessments of income tax

Martin, J.:—The plaintiff, Bridges Brothers Ltd., appeals the Valuation Day value of $100 per acre assigned by the defendant to some 2,422 acres of its property situated near Mount Pleasant, Charlotte County, New Brunswick. The property which was, for a

Sherstobitoff, J.A.: — The issue in this appeal is whether a general assignment of book debts in favour of the respondent bank, duly registered under the Personal Property Security Act, R.S.S. 1978, c. P-6.1, attached to a

Giles, Associate Senior Prothonotary:— Upon motion made to this Honourable Court for an order pursuant to Rule 324 of the General Rules and Orders of the Federal Court of Canada for judgment and upon reading the consent signed by the

Strayer, ].: —

Rouleau, J.:—This is an appeal by way of trial de novo from the judgment of the Tax Court of Canada dated September 23, 1986 dismissing the plaintiff's challenge to the notice of assessment of the Minister of National Revenue

Strayer J.: —

Urie, J.A. (Heald and Hugessen, JJ.A. concurring): —The respondent in this appeal from a judgment of the Trial Division was successful both in that Court and in the Tax Review Board("the Board”) on his appeal from an

Dubé, J.:—These two income tax actions were heard together by consent and by order of the court. The issue in both cases is whether or not the sale of an apartment building, the Brookland Court, situated at 540 Helmcken Street, Vancouver, B.C.,