Hugessen J.A.:—This is an appeal from a decision of Reed, J. in the Trial Division dismissing an appeal from a decision of Mogan, T.C.C.J. in the Tax Court of Canada which, in turn, had dismissed the taxpayer's appeal from the Minister's

Robertson, J.A.:—The appellant maintains that he is entitled to a tax-free capital gain on the sale of his home and surrounding lands encompassing 8.99 acres. For the most part, the legal issues to be addressed herein are of little relevance to

Heald, J.A.:—We have been unable to identify any possible grounds upon which the Court would be entitled to interfere with the decision of the learned Tax Court judge herein.

Jerome A.C.J. :—This is an appeal by the Crown from a decision of the Tax Court of Canada, dated January 25, 1990 [Phillips v. M.N.R., [1990] 1 C.T.C. 2372, 90 D.T.C. 1274], wherein it was held that moneys received by

Jerome, A.C.J.:—This is an appeal by the Crown from a decision of the Tax Court of Canada dated March 19, 1990, wherein it was held that moneys received by the defendant from his employer, in connection with his relocation from Edmonton to

Mahoney, J.A.:—This is an appeal from a reported decision of McNair, J., [1989] 1 C.T.C. 386, 89 D.T.C. 5194. We have not been persuaded that the learned trial judge erred in his findings of fact nor in his application of the law to the

Rothstein, J. (orally):—This decision arises out of a motion by counsel for the plaintiff to amend the pleadings to include a cause of action based on resulting trust or constructive trust. I have considered the material on the motion and the

Issac, C.J.:—This is an appeal from the order of a motions judge in the Trial Division which dismissed an appeal by the appellant, and allowed a crossappeal by the respondent, from an order of the associate senior prothonotary. By his order, the

Haines, J.:—The defendant is a lawyer. In 1982 he opened two accounts with the plaintiff bank which he designated as his general and trust accounts. Early in June, 1989 the bank received a requirement to pay” naming the defendant as a tax debtor. Under the

Pinard, J.:—The plaintiff is appealing from a decision of the Tax Court of Canada dated November 13, 1990, dismissing his appeal from an assessment dated October 3, 1985 for the 1984 taxation year. By that assessment the Minister of National Revenue