Tremblay, T.C.J.:— Cet appel a été entendu le 23 novembre 1988 en la ville de Montréal (Québec).

Dubé J.:—The plaintiff seeks an interlocutory injunction restraining the defendant from taking any steps in respect of collection of tax alleged to be due by him for the 1979 taxation year.

Desjardins, J. [Translation]:—The only point at issue is whether the trial judge erred in law when, in a judgment dated November 19, 1982, he held that an amount of $171,496.13 received by the appellant as recaptured capital cost allowance on class

Pratte, J.: —This is an appeal from a judgment of the Trial Division (Rouleau, J.) dismissing the appellant's appeal from an income tax reassessment in respect of its 1976 taxation year.

Reed, J.:—The defendant brings a motion in writing pursuant to Rule 324 of the Federal Court Rules for an order pursuant to Rule 341 dismissing the plaintiff's action herein. Rule 341 provides:

Couture, CJ.T.C.[Translation]:—These appeals concern the 1979, 1980 and 1981 taxation years of each appellant.

Tremblay, T.C.J.: —This appeal was heard on common evidence with the appeals of Elaine Campbell (84-2387(IT) and 85-265(IT)) on November 7, 1986 at the City of London, Ontario.

Bonner, T.C.J.: —For the reasons given in Maurice P. Fisher v. M.N.R., [85-1374(IT)], the appeals from assessments of income tax for the appellant's 1979 and 1980 taxation years will be allowed with costs and the

Dubé, J.:—The plaintiff's motion is for default judgment in an income tax matter. His statement of claim was filed on December 22, 1986. A copy of it was served on the Attorney General of Canada in Ottawa, Ontario on December 31, 1986. The

Stone, J.:—The principal question raised in this appeal concerns the applicability of subsection 245(1) of the Income Tax Act, R.S.C. 1952, c. 148 as amended by S.C. 1970-71-72, c. 63. It is the first of its kind to come before