Jerome A.C.J.:—This appeal by the plaintiff came on for hearing before me at Edmonton, Alberta, on November 17, 1994. At issue is whether the plaintiff appropriated, to his benefit, the property of Meridian Seed Company Ltd., and if so, whether the value

Heald D.J.:—Pursuant to section 172 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the ’’Act”), the plaintiff appeals a notice of reassessment dated October 31, 1990, in the amount of $302,223.94?

Strayer J.A.:—

MacKay J.:-In these two actions, heard together in accord with an order that they be joined for purposes of trial, the plaintiff, The Queen, appeals from a decision of the Tax Court of Canada. By that decision the appeals of the defendants were

Tremblay-Lamer J.:—This is an action commenced by the taxpayer to appeal from an income tax assessment made by the Minister of National Revenue for the 1979 taxation year. The plaintiff is a corporation in the commercial and industrial construction business. It

Rothstein J.:—The issue in this tax case is whether the gain on the sale of a commercial building by the plaintiff should be treated as a capital gain or as income.

Hugessen J.A.:—This is an appeal from a judgment of the trial division which allowed the respondents’ appeals against their assessments for income tax. The sole question before the trial division was to know whether a certain chemical pulp mill was a

Rothstein J.:—This is an appeal from a decision of Garon J.T.C.C. who dismissed the plaintiff's appeal from reassessment by the Minister of National Revenue for the taxation years 1981, 1982, 1983 and 1984. The issues are whether a land development business

Wetston J.:-This is an appeal from a notice of reassessment, dated September 30, 1985, in respect of the plaintiffs 1981 taxation year, whereby the Minister of National Revenue (the "Minister") reassessed the plaintiff’s tax liability by including, in income, an