Reed, J.:—The plaintiff corporation appeals (by way of trial de novo) a decision of the Tax Court dated March 12, 1986, and reported at [1986] 1 C.T.C. 2339, 86 D.T.C. 1243, which held that the dispensing of prescription drugs in

MacGuigan, J.A. (Huggessen and Stone, J.J.A. concurring:—The principal issue in this appeal is the question of whether the respondent's losses for his 1980 through 1984 tax years are properly characterized as business losses, as the

Giles, A.S.P.:—The motion before me today, under Rule 324 is for an extension of time to file an appeal from the Tax Court of Canada. The Crown has indicated that it has no objection to an extension being granted. Neither the Crown nor

Giles, A.S.P.:—The motion before me was to strike the statement of claim as revealing no cause of action. The statement of claim sought a declaration that the Minister's collection action was improper, and an injunction restraining the Minister from

The Associate Chief Justice:—This action by way of an appeal from reassessments of income tax by the Minister of National Revenue (the"Minister") for Indema Ltd.'s 1982 and 1984 taxation years came on for hearing at London, Ontario on March

Hugessen, J.A.:—We are all of the view that the learned trial judge reached the correct conclusion.

Heald, J.A. (Stone and MacGuigan, concurring):—This is a section 28 application to review and set aside the decision of Tax Court Judge D.W. Beaubier wherein he dismissed the application of this applicant, which was made pursuant to subsection 167(1) of

Rouleau, J.:—Mr. Jake Friesen is appealing the reassessments of business income by the Minister of National Revenue for the 1983 and 1984 taxation years.

Joyal, J.:—The plaintiffs appeal from Revenue Canada's tax reassessment for the year 1983 adding to their income certain benefits received by the plaintiffs from their employer, Turbo Resources Ltd. The nature of these benefits, taxable under paragraph 6(1)(a) of

MacGuigan J.A. (Heald and Linden, l].A., concurring.):—This case deals with an issue of tax timing similar to that recently decided by this Court in West Kootenay Power and Light Company Ltd. v.