Linden, J.A. (Heald and Stone, JJ.A. concurring):—This appeal raises the issue of whether Speedy Muffler King is entitled to take advantage of the tax incentive provisions of the Income Tax Act, R.S.C. 1952, c.

Reed, |.:—This is is a representative appeal (trial de novo) from a decision of the Tax Court ([1989] 2 C.T.C. 2443; 89 D.T.C. 620). The plaintiff is one of 94 taxpayers who suffered losses in 1982 as a result of a downturn

Martin J.:—The issue in this matter is whether the sums of $500,000 paid by the plaintiff, Oriole Oil & Gas Ltd., Ç Oriole") to each of its two shareholders/ employees were sums paid to discharge the company's liability under bona

Hugessen, J.A. (Heald and Stone, JJ.A. concurring):—This is an appeal from a judgment of the Trial Division which allowed the taxpayer's appeal from the Minister’s reassessment in respect of the 1985 taxation year.

MacGuigan, J.A.:—These two appeals relate to income tax assessments issued by the appellant to the respondent for the 1979 and 1980 taxation years respectively. Both matters were tried together before Addy, J., who rendered judgments on June 26, 1990, vacating

Cullen, J.:—This is an appeal by way of statement of claim against a notice of reassessment for the plaintiff's 1981, 1982 and 1983 taxation years. The appeal concerns whether certain annual payments made by the plaintiff to his former spouse of $10,000, $10,000,

Desjardins, J.A. (Stone and Heald, JJ.A., concurring):—This appeal from a judgment of the Trial Division ([1988] 2 C.T.C. 357; 88 D.T.C. 6489) is concerned with the application of subsection 31(1) of the Income Tax Act, R.S.C. 1952,

Muldoon, J.:—The focus of this litigation is the taxability, if any, of the gain realized on certain of the land included in the taxpayer's principal residence, of which he made a disposition by outright sale thereof in March 1982.

Muldoon J.:—The matter in issue between the parties in this case is the value of the full complement of all the issued and outstanding 100 shares of Pyramid Management Ltd. (Pyramid) owned by the plaintiff before, during and after the Valuation

Joyal, J.:—The Court is again facing the issue of deciding whether certain payments to a taxpayer are on account of capital or are of an income nature.