Reed, J.:—The issue in this case is a very narrow one: did the plaintiff's purchase of the freehold interest in 200 acres of cranberry lots, on October 14, 1980, result in a merger of that interest and a prior profit à prendre the

Reed, J.:—The issue in this case is whether certain sums ($880,000 and $1,000,000) paid to the plaintiff, in the years 1983 and 1984 respectively, on account of the early termination of leases should be treated for tax purposes as capital gains or as business

Mahoney, J.A.:—This is an appeal from a judgment of the Trial Division which, on a preliminary argument, dismissed the appellant's action for declaratory relief without hearing evidence. That judgment is reported [[1990] 1 C.T.C. 71; 90 D.T.C. 6080] so it

Jerome, A.C.J.:—This action by way of appeal from a judgment of the Tax Court of Canada dated March 27, 1986, [[1986] 1 C.T.C. 2385; 86 D.T.C. 1312] came on for hearing at Edmonton, Alberta on June 21, 1990. At issue is whether profits

Stone, J.A. (Marceau and MacGuigan, JJ.A. concurring):—This is an appeal from a judgment of Reed, J. in the Trial Division rendered September 28, 1988 [[1988] 2 C.T.C. 312; 88 D.T.C. 6469]. By that judgment, the respondent's claim against a decision of

Décary, J.A.:—This is an appeal from an order by Collier, J. by which he allowed a motion by the respondent/plaintiff to compel the appellant/ defendant to produce certain documents, which she refused to disclose pursuant to subsection 241(1) of the

Marceau, J.A.:—This appeal from a judgment of the trial division is concerned with the interpretation and conditions of application of subsection 56(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), which

Kempo, T.C.J. [Orally]: —I am delivering these reasons for judgment orally, however I expressly reserve the right to edit and expand upon them subsequently if need be.

Lamarre Proulx, T.C.J.:—This appeal was heard at the same time as the appeal of Mr. Gérald Doyon, as the parties asked that the evidence be joined for these appeals.

Lamarre Proulx, T.C.J.:—The appellant is appealing the respondent's assessment made pursuant to section 227.1 of the Income Tax Act (the Act).