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.

Addy, D.J.:—This is an appeal from the Minister of National Revenue.

Pratte, J.A.:—This appeal is brought from a judgment of the Trial Division (Dubé, J.) which quashed an assessment made by the Minister of National Revenue under the Excise Tax Act, R.S.C. 1985, c. E-15.

Teitelbaum, J.:—There are three motions to be dealt with pursuant to Rule 324 of the Federal Court Rules. The two motions by the plaintiff are for:

Jerome, A.C.J.:—This is an action brought by the Board of Trustees of the Calgary School District No. 19 (the “ plaintiff") appealing a notice of decision issued by the Minister of National Revenue on behalf of Her Majesty the Queen (the"defendant"). The Minister

MacDonald, C.J.T.D.:—The Crown appeals an order staying proceedings in relation to a charge contrary to paragraph 239(1)(d) of the Income Tax Act, R.S.C. 1952, Ch. 148, to which the accused pled guilty. The charge relates to the

McNair, J.:—This action is an appeal by the plaintiff from the Minister of National Revenue's reassessment of the amount of federal sales tax levied or imposed on the importation of three shipments of diesel fuel from the United States in the spring of 1986.

Cullen, J.:—

Dickson, C.J. [Per Coram]:—This is an income tax case. The question in the appeal is whether certain dividends received by the wife of the respondent, Jim A. McClurg, in the years 1978,1979, and 1980 in respect of Class B common

Reed, J.:—This is an appeal from a judgment of the Tax Court of Canada dated March 25, 1987, dismissing the plaintiff's appeal from income tax assessments for the taxation years 1982 and 1983. The appeal concerns maintenance payments of $7,380 and $5,760,