Cattanach, J:—The plaintiff by its action herein seeks a declaration that a consumption tax exacted by the Department of National Revenue (presided over by the Minister of National Revenue and his lawful deputy, the Deputy Minister of National Revenue for

Mahoney, J:—The issue is the deductibility from its taxable income of certain life insurance premiums paid by the plaintiff in its 1974 and 1975 taxation years. The amounts in issue are $1,595 and $5,899.50 respectively. The policies insured the lives of

Grant, DJ:—The plaintiff Hunter Douglas Limited, (hereinafter referred to as “HDL”), is a company incorporated in the province of Quebec after amalgamation of two existing corporations in the year 1963. It was engaged in the manufacture and sale of home

Pratte, J:—This is an appeal, pursuant to section 60 of the Excise Tax Act, RSC 1970, c E-13, from a decision of the Tariff Board holding that certain span rib rolls purchased by the respondent and used by it in the production

Walsh, J:—Defendant applies by motion under section 174 of the Income Tax Act to join Magog Metal Co Inc to the appeal filed herein by plaintiff and for an order pursuant to subsection 174(3) to determine the common question

Collier, J:—The plaintiff has appealed its income tax assessments for the taxation years 1972 through 1975 inclusive. This particular appeal is for 1972. All four appeals were set for trial for the same day. The other three actions were, on the

Hardinge, J:—This is an appeal by the Crown from the acquittal of the respondent on two counts of failing to remit income tax deducted from the wages of the employees of a company of which he was an officer contrary to subsection 238(2)

Grant, DJ:—As the issues in these two cases are identical and the plaintiffs are husband and wife with the same counsel acting, the actions were tried together and this judgment will suffice for both cases.

Marceau, J:—The issue in this action, taken against a decision of the Tax Review Board, is whether the defendant (hereinafter sometimes referred to as Doral), in computing its taxable income for the 1970 taxation year, was entitled to claim as a

Collier, J:—The plaintiff is a tax discounter. He falls within the definition of “discounter” found in the Tax Rebate Discounting Act, SC 1977-78, c 25: