Martin, J.:—This is a de novo appeal by the plaintiff from that portion of the January 28, 1988 decision of the Tax Court of Canada (Browning Harvey Ltd. et al. v. M.N.R., [1988] 1 C.T.C.

Urie, J.A.:—This appeal from a judgment of the Trial Division was brought on an agreed statement of facts supplemented by the oral opinion evidence of two experts and the evidence of an officer of the respondent corporation.

Pinard, J.: —This is an appeal by the plaintiff from a decision by the Tax Court of Canada which upheld notices of reassessments from the Minister of National Revenue serving to deny this taxpayer the right to deduct the total amount of

Cullen, J.: —

Martin, J.:—The plaintiff appeals, with the consent of the Minister of National Revenue, by way of notice of objection pursuant to section 165 of the Income Tax Act, the Minister’s determination of the plaintiff’s refundable investment

Dubé, J.:—The plaintiff appeals the decision of the Senior Prothonotary, dated November 28, 1989, allowing the defendant to file a conditional appearance "to object to the manner in which these proceedings were instituted and to object to the jurisdiction of

Martin, J.: —In 1981 the plaintiff, Damka Lumber & Development Ltd. ("Damka"), sold approximately 14 acres of land in Coquitlam, British Columbia, to the Urban Transit Authority (“UTA”) of British Columbia for the sum of $8,500,000. The only issue

Addy, J.:—The trial involved an appeal by the plaintiff from a decision rendered by the Tax Court of Canada regarding the application of subsections (1) and (3) of section 227.1 of the Income Tax Act which read as follows:

Marceau, J.A.:—This appeal relates to a tax assessment under the Income Tax Act. In reassessing the appellant for his 1980 taxation year, the Minister of National Revenue added to his income, as a taxable benefit, the sum of

Hugessen, J.A.: — This is an appeal from a decision of Collier, J., of the Trial Division, allowing the taxpayer's appeal from a decision of Sarchuk, J., of the Tax Court of Canada, which had confirmed the Minister's assessment.