Urie, J.A.:—The appellant appeals from a decision of Rouleau, J. in the Trial Division [[1987] 2 C.T.C. 112; 87 D.T.C. 5343] in which he dismissed the appel- lant’s appeal from a decision of the Tax Review Board rendered in 1987 [[1982] C.T.C. 2035; 82

Rouleau, J.:—These matters came before me as motions set down pursuant to Rule 474 of the Federal Court Rules for determination of a question of law. The two cases were heard together and consequently, this order will apply to both.

Strayer, J.:—

Reed, J.:—The issue in this case is very narrow: were the shares of Haney- Greenwood Limited transferred, on Mr. Greenwood's death, to a spousal trust for his wife's benefit and indefeasibly vested therein. If the answer is yes, subsection 70(6) of the

Jerome, A.C.J.:—This is a motion brought by Her Majesty the Queen (the "respondent") to dismiss an application brought by Timothy P. Neeb (the "applicant") under subsection 225.2(2) of the Income Tax Act (the “within application"). The

Cullen, J.:—Once again this Court and counsel for the defendants are faced with an unenviable situation—a plaintiff not represented by counsel although he did indicate he had received some direction and advice from a lawyer. The pace of the trial was inhibited by

Reed, J.:—The main issue in this case is the proper interpretation of an amendment made to paragraph 12(1)(b) of the Income Tax Act, S.C. 1980-81-82-83, c. 140, subsection 4(1) and whether that amendment is relevant to the

Jerome, A.C.J.:—This matter came on for hearing on September 7, 1989, in Edmonton, Alberta. In due course, the decision of Cassidy's Ltd. v. M.N.R., [1990] 1 C.T.C. 2043; 89 D.T.C. 686 came to my attention. It

Stone, J.A.:—This is an appeal from a judgment of the Trial Division rendered on December 6, 1988, [1989] 1 C.T.C. 153; 89 D.T.C. 5044] wherein an application for relief under section 18 of the Federal Court Act, R.S.C. 1985, c.

Cullen, J.:—This case, on appeal from the Tax Court of Canada, concerns whether the profit realized by the plaintiff/appellant in its 1976 taxation year on the sale of certain Alberta farmland constitutes a capital gain or income from business or property.