Dussault T.C.J.:

The appellant is challenging an assessment in the amount of $25,278.60 made pursuant to s. 160 of the Income Tax Act (“the Act”), notice of which is dated December 21, 1995.

Campbell J.:

Nadon J.:

Nurgitz J.:

The defendant brings a motion to dismiss the plaintiffs action or in the alternative to grant an order staying these proceedings pending a final determination of certain bankruptcy proceedings and an appeal pending in the Tax Court of Canada.

Loo J.:

Funduk, Registrar in Bankruptcy:

This is an application by Revenue Canada for an order, according to its notice of motion:

Robertson J.A.:

Assuming, without deciding, that the Tax Court of Canada possesses the inherent jurisdiction to set aside a notice of discontinuance or that the requisite jurisdiction arises under s. 172 of the Tax Court of Canada Rules, we are all of the view that this appeal cannot succeed on its merits.

Morneau Prothonotary:

Introduction

This is an application by the plaintiff under rule 470 of the Federal Court Rules (the Rules) for an order that the defendant have custody of and preserve the plaintiffs motor vehicle, which the defendant seized in March 1997 under the Customs Act, R.S.C. 1985, c. 1 (2nd Supp.), as amended (the Act), until the end of the trial.

Rothstein J.:

UPON MOTION, filed the 29th day of May, 1998, on behalf of the Plaintiff, Dragisa Gajic, for an Order under Rule 51 of the Federal Court Rules:

1. to set aside the ruling of Mr. John Hargrave, Prothonotary, announced May 19 and 20, 1998, dismissing the Plaintiffs Statement of Claim as disclosing no cause of action;

2. to reinstate the claim against both Crowns or one; and

Létourneau J.A.:

Facts and pleadings

This is an appeal from a decision of the judge of the Trial Division dated August 7, 1995, in which he upheld the respondent’s action against an income tax assessment made by the Minister of National Revenue (the Minister) for the 1986 taxation year.