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).

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.