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:

Cullen, J.:— This is an appeal by way of declaration from a decision of the Tax Court of Canada, delivered orally on June 13, 1988, dismissing the plaintiff's appeal from notices of reassessment issued by the Minister of National Revenue (M.N.R.)

Cullen, J.:—This is an application pursuant to Rule 355 (Federal Court Rules, C.R.C., c. 663) for a contempt of court order in respect of a show cause order requiring the plaintiff to attend before the Federal Court of Canada on May 19,1993

Heald, J.A.:—This is an appeal from a judgment of the Trial Division allowing the respondent's appeal with respect to a reassessment by the Minister of National Revenue ("the Minister”) dated January 12, 1984 in respect of the 1979 terminal tax return

Mahoney, J.A.:—This application for judicial review seeks to set aside a decision of the Tax Court which, on the respondent's motion, quashed the applicant's appeal against his 1988 income tax assessment on finding that the notice of appeal disclosed no arguable ground