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

Cullen, J.:—This is an appeal from a decision of Mr. Goetz of the Tax Review Board, who upheld the appeal of Lehndorff Realty Developments Limited in respect of a reassessment for its 1974 taxation year. The issue in the appeal is the proper

Muldoon, J.:—On September 4, 1986, in this present cause, the Court pronounced the following order of certiorari and prohibition:

McNair, J.:—This is an originating motion of the applicant Bonnie E. Danielson, under section 18 of the Federal Court Act for the following relief:

Heald, J.:—We are all of the view that the learned trial judge did not err in concluding that the 1978 disposition of the 9.3 acres in issue in this appeal, was a disposition of a principal residence within the meaning of paragraph 54(g) of

Tremblay, T.C.J.:— This application for extension of time was heard on August 23, 1985 in the city of Toronto, Ontario.

Cullen, J.:—This action is an appeal against the disallowance by the Minister of National Revenue to the deduction of interest expense in the amounts of $75,898 for 1977, $254,629 for 1978 and $238,604 for 1979. The Minister treated the amounts of