Rothstein, J.:—

Rothstein, J.:—This matter involves two cases argued together, both between Her Majesty the Queen (The Minister of National Revenue, Customs and Excise and referred to herein as the Minister) and the National Bank of Canada (referred to herein as the

Rothstein, J.:—

Introduction

The issue in this case is whether beer given away by a brewery as samples is subject to federal sales tax [1] .

Gibson, J.:—

Pratte, J.A.:—This is an appeal from a judgment of the Trial Division allowing an appeal from a decision of the Tax Court of Canada dismissing the respondent's appeal from his 1981 income tax assessment.

Jerome, A.C.].:— This is an appeal by the plaintiff from the decision of the Tax Court of Canada dated May 24, 1991, that the amounts reported by the plaintiff as taxable capital gains for the 1987 and 1988 taxation years were subject to

Létourneau, J.A. (Linden, J.A. concurring):—

McDonald, J.A.:— We are all of the opinion that the substantive issue in this appeal was correctly dealt with by Jerome, A.C.J. in 460354 Ontario Inc. v. The Queen, [1992] 2 C.T.C. 287, 95 D.L.R. (4th) 351 (F.C.T.D.).

Pinard, J.:— The plaintiffs, Michel DesChênes and his wife Ghislaine DesChênes, appeal from the reassessments of income tax for the 1983, 1984 and 1985 taxation years. In making each of the reassessments the defendant disallowed the losses incurred by the

Rothstein, J.:— This is an application by the defendant, Her Majesty The Queen, under Rule 419(1)(a) of the Federal Court Rules to strike out the plaintiff’s statement of claim for failure to show reasonable cause of action. Rule 419(1)(a) provides: