Addy, J. [Translation]:—The plaintiff appeals from a decision of the Tax Court of Canada pertaining to the reassessment of his income for the taxation year 1978.

Martin, J.:—The plaintiff seeks to deduct from his taxable income, for his 1986 taxation year, annual professional membership dues necessary to maintain his membership in the Appraisal Institute of Canada and the Institute of Municipal Assessors of Ontario.

Cullen, J.:—This is an application by way of statement of claim appealing the Minister of National Revenue's reassessments of the plaintiff's 1984 and 1985 taxation years.

Pinard, J.:—By their action, the plaintiffs are seeking a declaration that certain requirements issued by the Minister of National Revenue pursuant to section 231.2 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1986, c. 6) (the

Joyal, J.:—This is an appeal by Mr. Bowes from a reassessment of income tax with respect to his 1981 and 1982 taxation years. In that reassessment, the Minister of National Revenue disallowed interest expenses of $27,456 in 1981 and $23,104 in 1982. Mr. Bowes

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