Rothstein, J.:—

Mahoney, J.A.:—This is an application for judicial review of an unreported decision of the Tax Court of Canada, ensuing upon an informal hearing (file no. 91-1006, King, D.J., November 6, 1991). It dismissed the applicant's appeal from an assessment of

Rothstein, J. (orally):—This is an appeal from a decision of the Tax Court of Canada dismissing the plaintiff's claim for want of prosecution. However, the appeal in this court is treated as a trial de novo and the court has

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 denying the plaintiff taxpayer the right to deduct farming losses amounting to

Létourneau, J.A.:—This is an application for judicial review of a decision of the Tax Court of Canada dismissing the taxpayer's appeal, thereby upholding the notice of assessment issued by the Minister of National Revenue.

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.