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.

Reed, J.:—This is yet another challenge to the search and seizure provisions set out in section 231.3 of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended S.C. 1986, c. 6, section 121. It is argued that those provisions

Teitelbaum, J.:—This is an appeal by the plaintiff, Arthur John Androwich, from a decision of the Tax Court of Canada dated September 10, 1987 dismissing the plaintiff's appeal from the reassessment of his income tax for the 1984 taxation year.

Jerome, A.C.J.: —These applications came on for hearing at Toronto, Ontario, on April 10, 1989. At the conclusion of argument, I gave oral reasons for granting the applications and indicated that if either party requested it, brief written reasons

Cullen, J.: —This is an action byway of an amended statement of claim for declaratory relief that the plaintiff is not indebted to the defendant for reassessment of taxes of the Dale Corporation following the purchase and sale of the said

Joyal, J.:—The issue before this Court is to determine if a payment of $2,772,217 by the plaintiff in the taxation year 1978 is in the nature of a deductible expense or an outlay on account of capital pursuant to the provisions of the